0001533758-23-000005 | 10-K | XBRL Viewer | Hughes Satellite Systems Corp

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RELATED PARTY TRANSACTIONS - DISH NETWORK - Amended and Restated Professional Services Agreement (Details) - DISH Network	1 Months Ended
	Jan. 31, 2010
Amended and Restated Professional Services Agreement
Related party transactions
Automatic renewal period (in years)	1 year
EchoStar Amended and Restated Professional Services Agreement
Related party transactions
Required minimum notice for termination of agreement (days)	60 days
Required minimum notice for termination of individual service (days)	30 days

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

The following table presents the components of Property and equipment, net:


	As of December 31,
	2022		2021
Property and equipment, net:
Satellites, net	$	754,019	$	847,613
Other property and equipment, net	621,985		675,834
Total property and equipment, net	$	1,376,004	$	1,523,447

Satellites

As of December 31, 2022, our satellite fleet consisted of eight geosynchronous (“GEO”) satellites, five of which are owned and three of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator.

The following table presents our GEO satellite fleet as of December 31, 2022:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:

SPACEWAY 3 (1)

Hughes

August 2007

95 W

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

(1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the acquisition of Hughes Communications, Inc. (“Hughes Communications”) and its subsidiaries in 2011 (the “Hughes Acquisition”).

(2) Upon consummation of our joint venture with Al Yah Satellite Communications Company PrJSC (“Yahsat”) in Brazil in November 2019, we acquired the Brazilian Ka-band payload on this satellite. Depreciable life represents the remaining useful life as of November 2019.

(3) We own the Ka-band and Ku-band payloads on this satellite.

(4) EchoStar IX is approaching its end of station-kept life. The Company placed the satellite in an inclined-orbit in the first quarter of 2023. Inclined-orbit will extend its life to enable further revenue generating opportunities.

The following table presents the components of our satellites, net:


	Depreciable Life (In Years)	As of December 31,
		2022		2021
Satellites, net:
Satellites - owned	7 to 15	$	1,503,435	$	1,500,836
Satellites - acquired under finance leases	15	360,642		354,170
Total satellites		1,864,077		1,855,006
Accumulated depreciation:
Satellites - owned		(988,164)		(911,722)
Satellites - acquired under finance leases		(121,894)		(95,671)
Total accumulated depreciation		(1,110,058)		(1,007,393)
Total satellites, net		$	754,019	$	847,613

The following table presents the depreciation expense associated with our satellites, net:


	For the years ended December 31,
		2022		2021		2020
Depreciation expense:
Satellites - owned		$	75,738	$	85,068	$	108,273
Satellites - acquired under finance leases		24,127		23,740		27,611
Total depreciation expense		$	99,865	$	108,808	$	135,884

The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure:


	For the years ended December 31,
		2022		2021		2020
Capitalized interest		$	8,712	$	6,002	$	2,488

Satellite-Related Commitments

As of December 31, 2022 and December 31, 2021 our satellite-related commitments were $143.5 million and $179.7 million, respectively. These include payments pursuant to regulatory authorizations, non-lease costs associated with our finance lease satellites, in-orbit incentives relating to certain satellites and commitments for satellite service arrangements.

In certain circumstances, the dates on which we are obligated to pay our contractual obligations could change.

Satellite Anomalies and Impairments

We are not aware of any anomalies with respect to our owned or leased satellites or payloads that have had any significant adverse effect on their remaining useful lives, the commercial operation of the satellites or payloads or our operating results or financial position as of and for the year ended December 31, 2022.

Satellite Insurance

We generally do not carry in-orbit insurance on our satellites or payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures. Pursuant to the terms of our joint venture agreement with Yahsat, we are required to maintain insurance for the Al Yah 3 Brazilian payload during the commercial in-orbit service of such payload, subject to certain limitations on coverage. We have obtained certain insurance for our EchoStar XXIV satellite covering launch plus the first year of operations. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis.

Fair Value of In-Orbit IncentivesAs of December 31, 2022 and December 31, 2021, the fair values of our in-orbit incentive obligations approximated their carrying amounts of $50.2 million and $53.2 million, respectively.Other Property and Equipment, Net

The following table presents Other property and equipment, net:


	Depreciable Life (In Years)	As of December 31,
		2022		2021
Other property and equipment, net:
Land	—	$	13,510	$	13,322
Buildings and improvements	1 to 40	75,163		73,824
Furniture, fixtures, equipment and other	1 to 12	747,179		723,902
Customer premises equipment	2 to 4	933,669		1,860,766
Construction in progress		195,655		157,038
Total other property and equipment		1,965,176		2,828,852
Accumulated depreciation		(1,343,191)		(2,153,018)
Other property and equipment, net		$	621,985	$	675,834

During 2022, the Company identified fully depreciated assets that were no longer in use, mostly related to our customer premises equipment assets. Cost and accumulated depreciation were reduced by $1.1 billion. There was no impact to Other property and equipment, net.

The following table presents the depreciation expense associated with our other property and equipment:


	For the years ended December 31,
	2022		2021		2020
Other property and equipment depreciation expense:
Buildings and improvements	$	3,661	$	4,908	$	4,285
Furniture, fixtures, equipment and other	71,804		72,855		76,649
Customer premises equipment	221,645		247,072		246,542
Total depreciation expense	$	297,110	$	324,835	$	327,476

RELATED PARTY TRANSACTIONS - DISH NETWORK

12 Months Ended

Dec. 31, 2022

RELATED PARTY TRANSACTIONS - ECHOSTARThe following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations.

Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall

each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded these expenses within Operating expenses - EchoStar for shared corporate services received from EchoStar and its other subsidiaries of $14.2 million, $2.8 million and $7.5 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Services and Other Revenue — EchoStar

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - EchoStar		$	17,623	$	21,206	$	20,287

The following table presents the corresponding related party receivables:


	As of December 31,
	2022		2021
Related party receivables - EchoStar - current	$	112,985	$	122,619
Related party receivables - EchoStar - non-current	55,834		56,055
Total related party receivables - EchoStar	$	168,819	$	178,674

Receivables. EchoStar and its other subsidiaries reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. We report receivables under these arrangements

within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined.

Operating Expenses — EchoStar

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - EchoStar		$	75,462	$	56,430	$	56,859

The following table presents the corresponding related party payables:


	As of December 31,
	2022		2021
Related party payables - EchoStar - current	$	216,504	$	124,578
Related party payables - EchoStar - non-current	23,423		24,118
Total related party payables - EchoStar	$	239,927	$	148,696

Payables. We reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us. We report payables under these arrangements within Related party payables - EchoStar - current. No repayment schedule for these payables has been determined.

Real Estate. We occupy certain office space in buildings owned or leased by EchoStar and its other subsidiaries and pay a portion of the taxes, insurance, utilities and maintenance of the premises in accordance with the percentage of the space we occupy.

Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our

foreign subsidiaries to fund certain expenditures pursuant to loan agreements that mature in 2023. Advances under these agreements bear interest at annual rates of three percent. We report amounts payable under these agreements within Related party payables - EchoStar - non-current.

BSS Transaction. Pursuant to the pre-closing restructuring contemplated by the Master Transaction Agreement (as defined below), and as part of the BSS Transaction (as defined below), we and our subsidiaries transferred certain of the BSS Business (as defined below) to BSS Corp. (as defined below), and we distributed all of the shares of BSS Corp. to EchoStar as a dividend.Share Exchange Agreement. Prior to consummation of the Share Exchange, EchoStar was required to complete steps necessary for the transferring of certain assets and liabilities to DISH Network Corporation (“DISH”) and its subsidiaries (together with DISH, “DISH Network”). As part of these steps, subsidiaries of EchoStar that, prior to the consummation of the Share Exchange, owned EchoStar’s business of providing online video delivery and satellite video delivery for broadcasters and pay-TV operators, including satellite uplinking/downlinking, transmission services, signal processing and conditional access management, and other services and related assets and liabilities were contributed to one of our subsidiaries in consideration for additional shares of HSSC’s common stock that were then issued to a subsidiary of EchoStar.EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the EU to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We recorded revenue in Services and other revenue of $17.6 million, $21.2 million and $20.3 million for the years ended December 31, 2022, 2021 and 2020, respectively, related to these services. Additionally, we have converted the receivables for certain of these services into loans, bearing an annual interest rate of 5%, that mature in 2023. We report these loans within Related party receivables - EchoStar - non-current.Construction Management Services for EchoStar XXIV satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Maxar Space, LLC (formerly Space Systems/Loral, LLC), for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite, with an expected launch in the second quarter of 2023. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $1.6 million, $1.6 million and $1.5 million for the years ended December 31, 2022, 2021 and 2020, respectively.Dividends. On March 17, 2022, our Board of Directors declared and approved payment of a cash dividend on our outstanding common stock to our shareholder and parent, EchoStar, in the amount of $100.0 million. Payment of this dividend was made in the first quarter of 2022. RELATED PARTY TRANSACTIONS - DISH NETWORK

Overview

EchoStar and DISH have operated as separate publicly-traded companies since 2008 (the “Spin-off”). A substantial majority of the voting power of the shares of each of EchoStar and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family.

In January 2017, EchoStar and certain of its subsidiaries entered into a share exchange agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries pursuant to which, in February 2017, we received all of the shares of preferred tracking stock previously issued by us and one of our subsidiaries (the “Tracking Stock”), representing an 80% economic interest in the residential retail satellite broadband business of our Hughes segment, in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). The Tracking Stock was retired in March 2017.

In September 2019, pursuant to a master transaction agreement (the “Master Transaction Agreement”) with DISH and a wholly-owned subsidiary of DISH (“Merger Sub”), (i) we transferred certain real property and the various businesses, products, licenses, technology, revenues, billings, operating activities, assets and liabilities primarily related to the former portion of our ESS segment that managed, marketed and provided (1) broadcast satellite services primarily to Network and our former joint venture Dish Mexico, S. de R.L. de C.V. and its subsidiaries (“Dish Mexico”), and (2) telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and a portion of our other businesses (collectively, the “BSS Business”) to one of our former subsidiaries, EchoStar BSS Corporation (“BSS Corp.”), (ii) we distributed to each holder of shares of our Class A or Class B common stock entitled to receive consideration in the transaction an amount of shares of common stock of BSS Corp., par value $0.001 per share (“BSS Common Stock”), equal to one share of BSS Common Stock for each share of our Class A or Class B common stock owned by such stockholder (the “Distribution”); and (iii) immediately after the Distribution, (1) Merger Sub merged with and into BSS Corp. (the “Merger”), such that BSS Corp. became a wholly-owned subsidiary of DISH and with DISH then owning and operating the BSS Business, and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Class A common stock, par value $0.001 per share (“DISH Common Stock”) ((i) - (iii) collectively, the “BSS Transaction”).

In connection with and following the Spin-off, the Share Exchange and the BSS Transaction, EchoStar, we and certain other of EchoStar’s subsidiaries and DISH Network entered into certain agreements pursuant to which we, EchoStar and certain of its other subsidiaries, on the one hand, obtain certain products, services and rights from DISH Network, on the other hand; DISH Network, on the one hand, obtains certain products, services and rights from us, EchoStar and certain of its other subsidiaries, on the other hand; and such entities indemnify each other against certain liabilities arising from their respective businesses. Generally, the amounts we and/or EchoStar and its other subsidiaries or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided. We and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future.

The following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations.

Services and Other Revenue — DISH Network

The following table presents our Services and other revenue - DISH Network:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - DISH Network		$	17,832	$	21,718	$	25,930

The following table presents the related trade accounts receivable:


	As of December 31,
	2022		2021
Trade accounts receivable - DISH Network	$	1,992	$	3,457

Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022.Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 as part of the BSS Transaction; however, we retained certain obligations related to DISH Network’s performance under that agreement and we entered into an agreement with DISH Network whereby DISH Network compensates us for retaining such obligations. TerreStar Agreement. In March 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar Networks Inc. (“TerreStar”). Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and EchoStar’s completion of the Hughes Acquisition, TerreStar and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services for TerreStar’s ground-based communications equipment (the “TerreStar Agreements”). In December 2017, we and DISH Network amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DISH Network generally has the right to continue to receive warranty services from us for our products on a month-to-month basis unless terminated by DISH Network upon at least 21 days’ written notice to us. DISH Network generally has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis unless these services are terminated by DISH Network upon at least 90 days’ written notice to us. In addition, DISH Network generally may terminate any and all services for convenience subject to providing us with prior notice and/or payment of termination charges. In March 2020, we entered into an agreement with DISH Network pursuant to which we perform certain work and provide certain credits to amounts owed to us under the TerreStar Agreements in exchange for DISH Network’s granting us rights to use certain satellite capacity under the Amended and Restated Professional Services Agreement (as defined below). As a result, we and DISH Network amended the TerreStar Agreements to suspend our provision of warranty services to DISH Network from April 2020 through December 2020. Following the expiration of this suspension, we have recommenced providing warranty services to DISH Network. In May 2022, we and DISH Network amended the agreement for the provision of hosting services to extend the term until May 2027. Hughes Broadband Distribution Agreement. Effective October 2012, we and DISH Network entered into a distribution agreement (the “Distribution Agreement”) pursuant to which DISH Network has the right, but not the obligation, to market, sell and distribute our Gen 4 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for our Gen 4 HughesNet service based upon a subscriber’s service level and based upon certain volume subscription thresholds. The Distribution Agreement also provides that DISH Network has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of the Gen 4 HughesNet service. The Distribution Agreement had an initial term of five years with automatic renewal for successive one-year terms unless terminated by either party with a written notice at least 180 days’ before the expiration of the then-current term. In February 2014, we and DISH Network entered into an amendment to the Distribution Agreement which, among other things, extended the initial term of the Distribution Agreement until March 2024. Upon expiration or termination of the Distribution Agreement, we and DISH Network will continue to provide our Gen 4 HughesNet service to the then-current DISH Network subscribers pursuant to the terms and conditions of the Distribution Agreement. DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Hughes Equipment and Services Agreement. In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days’ written notice to us or by us with at least 365 days’ written notice to DISH Network.

Operating Expenses — DISH Network

The following table presents our operating expenses related to DISH Network:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - DISH Network		$	4,545	$	4,813	$	4,734

The following table presents the related trade accounts payable:


	As of December 31,
	2022		2021
Trade accounts payable - DISH Network	$	567	$	587

Amended and Restated Professional Services Agreement. In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, EchoStar and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Agreement”) to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries or DISH Network may require as a result of the Share Exchange, including access to antennas owned by DISH Network for our use in performing TT&C services and maintenance and support services for our antennas (collectively, the “TT&C Antennas”). In September 2019, in connection with the BSS Transaction, EchoStar and DISH further amended the Professional Services Agreement (the “Amended and Restated Professional Services Agreement”) to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries or DISH Network may require as a result of the BSS Transaction and to remove our access to and the maintenance and support services for the TT&C Antennas. A portion of these costs and expenses have been allocated to us in the manner described in Note 16. Related Party Transactions - EchoStar. The term of the Amended and Restated Professional Services Agreement is through January 1, 2023 and renews automatically for successive one-year periods thereafter, unless the agreement is terminated earlier by either party upon at least 60 days’ notice. We or DISH network may generally terminate the Amended and Restated Professional Services Agreement in part with respect to any particular service it receives for any reason upon at least 30 days’ notice, unless the statement of work for particular services states otherwise. Certain services provided under the Amended and Restated Professional Services Agreement may survive the termination of the agreement.Collocation and Antenna Space Agreements. We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term.Hughes Broadband Master Services Agreement. In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes Broadband MSA is through March 2023 with automatic renewal for successive one-year terms. Either party has the ability to terminate the Hughes Broadband MSA, in whole or in part, for any reason upon at least 90 days’ notice to the other party. Upon expiration or termination of the Hughes Broadband MSA, we will continue to provide our Gen 5 HughesNet service to subscribers and make certain payments to DISH Network pursuant to the terms and conditions of the Hughes Broadband MSA. We incurred sales incentives and other costs under the Hughes Broadband MSA totaling $6.8 million, $8.4 million and $16.6 million for the years ended December 31, 2022, 2021 and 2020, respectively.2019 TT&C Agreement. In September 2019, in connection with the BSS Transaction, we and a subsidiary of EchoStar entered into an agreement pursuant to which DISH Network provides TT&C services to us and EchoStar and its other subsidiaries for a period ending in September 2021, with the option for a subsidiary of EchoStar to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 2021, we amended the 2019 TT&C Agreement to extend the term until September 2022 and added the option for us to renew the 2019 TT&C Agreement up to an additional three years. In September 2022, we exercised the option to renew the 2019 TT&C Agreement until September 2023. The fees for services provided under the 2019 TT&C Agreement are calculated at either: (i) a fixed fee or (ii) cost plus a fixed margin, which will vary depending on the nature of the services provided. Any party is able to terminate the 2019 TT&C Agreement for any reason upon 12 months’ notice. Referral Marketing Agreement. In June 2021, we and DISH Network entered into an agreement pursuant to which we will pre-qualify prospects contacting Hughes call centers and transfer those prospects to DISH Network for introduction to DISH Network’s video services, for prospects that convert Hughes will receive a commission. This agreement has an indefinite term and may be terminated by either party upon 90 days’ prior written notice. Whidbey Island 5G Network Test Bed Subcontract. In June 2022, we and DISH Wireless entered into a subcontract (“DISH Subcontract”) pursuant to which DISH will provide access and use of a DISH lab, technical support and integration and testing support for the 5G network test bed to be delivered by Hughes to its customer.

Other Receivables - DISH Network

Tax Sharing Agreement. Effective December 2007, EchoStar and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs EchoStar and DISH and their respective subsidiaries’ respective rights, responsibilities and obligations after the Spin-off with respect to taxes for the periods ending on or before the Spin-off. Generally, all pre-Spin-off taxes, including any taxes that are incurred as a result of restructuring activities undertaken to implement the Spin-off, are borne by DISH Network and DISH Network indemnifies EchoStar and its subsidiaries for such taxes. However, DISH Network is not liable for and does not indemnify EchoStar or its subsidiaries for any taxes that are incurred as a result of the Spin-off or certain related transactions failing to qualify as tax-free distributions pursuant to any provision of Section 355 or Section 361 of the Internal Revenue Code of 1986, as amended (the “Code”), because of: (i) a direct or indirect acquisition of any of EchoStar’s stock, stock options or assets; (ii) any action that EchoStar or its subsidiaries take or fail to take or (iii) any action that EchoStar or its subsidiaries take that is inconsistent with the information and representations furnished to the IRS in connection with the request for the private letter ruling, or to counsel in connection with any opinion being delivered by counsel with respect to the Spin-off or certain related transactions. In such case, EchoStar and its subsidiaries will be solely liable for, and will indemnify DISH Network for any resulting taxes, as well as any losses, claims and expenses. The Tax Sharing Agreement will terminate after the later of the full period of all applicable statutes of limitations, including extensions, or once all rights and obligations are fully effectuated or performed.

In light of the Tax Sharing Agreement, among other things, and in connection with EchoStar’s consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, EchoStar and DISH Network agreed upon a supplemental allocation of the tax benefits arising from certain tax items resolved in the course of the IRS’s examination of EchoStar’s consolidated tax returns. As a result, DISH Network agreed to pay EchoStar an amount that includes the federal tax benefit DISH received as a result of our operations.

In August 2018, EchoStar and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, DISH Network is required to compensate EchoStar for certain past and future excess California research and development tax credits generated by EchoStar and its subsidiaries and used by DISH Network.

Other AgreementsMaster Transaction Agreement. In May 2019, EchoStar and BSS Corp. entered into the Master Transaction Agreement with DISH and Merger Sub with respect to the BSS Transaction. Pursuant to the terms of the Master Transaction Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred the BSS Business to BSS Corp.; (ii) EchoStar completed the Distribution; and (iii) immediately after the Distribution, (1) BSS Corp. became a wholly-owned subsidiary of DISH such that DISH owns and operates the BSS Business and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Common Stock. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. The Master Transaction Agreement contained customary representations and warranties by the parties, including EchoStar’s representations relating to the assets, liabilities and financial condition of the BSS Business, and representations by DISH Network relating to its financial condition and liabilities. EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively.BSS Transaction Intellectual Property and Technology License Agreement. Effective September 2019, in connection with the BSS Transaction, we, EchoStar and DISH Network entered into an intellectual property and technology license agreement (the “BSS IPTLA”) pursuant to which we, EchoStar and its other subsidiaries and DISH Network license to each other certain intellectual property and technology. The BSS IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the BSS IPTLA, we, EchoStar and its other subsidiaries granted to DISH Network a license to our and their intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the BSS Business acquired pursuant to the BSS Transaction, including a limited license to use the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks during a transition period. EchoStar retains full ownership of the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks. In addition, DISH Network granted a license back to us, EchoStar and its other subsidiaries, among other things, for the continued use of all intellectual property and technology that is used in our, EchoStar and its other subsidiaries’ retained businesses but the ownership of which was transferred to DISH Network pursuant to the BSS Transaction.

BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar, BSS Corp. and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries’ with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, EchoStar is responsible for all tax returns and tax liabilities for the BSS Business for periods prior to the BSS Transaction and DISH is responsible for all tax returns and tax liabilities for the BSS Business from and after the BSS Transaction.

Both EchoStar and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both EchoStar and DISH Network have agreed to indemnify each other for certain losses if there is a breach of any the tax representations or violation of any of the tax covenants in the tax matters agreement and that breach or violation results in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar or its stockholders for U.S. federal income tax purposes. In addition, DISH Network has agreed to indemnify EchoStar if the BSS Business is acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons, where either it took an action, or knowingly facilitated, consented to or assisted with an action by its stockholders, that resulted in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar and its stockholders for U.S. federal income tax purposes. This tax matters agreement supplements the Tax Sharing Agreement outlined above and the Share Exchange Tax Matters Agreement outlined below, both of which continue in full force and effect.

BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the BSS Business. DISH Network assumed employee-related liabilities relating to the BSS Business as part of the BSS Transaction, except that EchoStar is responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction.

Share Exchange Agreement. In February 2017 EchoStar consummated the Share Exchange, following which EchoStar and certain of its and our subsidiaries no longer operate the transferred EchoStar Technologies businesses and the Tracking Stock was retired and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Pursuant to the Share Exchange Agreement, EchoStar and certain of its and our subsidiaries transferred certain assets, investments in joint ventures, spectrum licenses and real estate properties and DISH Network assumed certain liabilities relating to the transferred assets and businesses. The Share Exchange Agreement contained customary representations and warranties by the parties, including representations by EchoStar related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. EchoStar and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by EchoStar or DISH causes the transaction to be taxable to the other party after closing. Share Exchange Intellectual Property and Technology License Agreement. Effective March 2017, in connection with the Share Exchange, EchoStar and one of its other subsidiaries and DISH Network entered into an intellectual property and technology license agreement (“IPTLA”) pursuant to which we, EchoStar and its other subsidiaries and DISH Network license to each other certain intellectual property and technology. The IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the IPTLA, we, EchoStar and its other subsidiaries granted to DISH Network a license to our and their intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the businesses acquired pursuant to the Share Exchange, including a limited license to use the “ECHOSTAR” trademark during a transition period. EchoStar retains full ownership of the “ECHOSTAR” trademark. In addition, DISH Network granted a license back to us, EchoStar and its other subsidiaries, among other things, for the continued use of all intellectual property and technology that is used in our, EchoStar and its other subsidiaries’ retained businesses but the ownership of which was transferred to DISH Network pursuant to the Share Exchange.Share Exchange Tax Matters Agreement. Effective March 2017, in connection with the Share Exchange, EchoStar and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries with respect to taxes of the transferred businesses pursuant to the Share Exchange. Generally, EchoStar is responsible for all tax returns and tax liabilities for the transferred businesses and assets for periods prior to the Share Exchange and DISH Network is responsible for all tax returns and tax liabilities for the transferred businesses and assets from and after the Share Exchange. Both EchoStar and DISH Network made certain tax-related representations and are subject to various tax-related covenants after the consummation of the Share Exchange. Both EchoStar and DISH Network have agreed to indemnify each other if there is a breach of any such tax representation or violation of any such tax covenant and that breach or violation results in the Share Exchange not qualifying for tax free treatment for the other party. In addition, DISH Network has agreed to indemnify EchoStar if the transferred businesses are acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons and such acquisition results in the Share Exchange not qualifying for tax free treatment. The tax matters agreement supplements the Tax Sharing Agreement outlined above which continues in full force and effect.RELATED PARTY TRANSACTIONS - OTHER

Hughes Systique Corporation

We contract with Hughes Systique Corporation (“Hughes Systique”) for software development services. In addition to our approximately 42% ownership in Hughes Systique, Mr. Pradman Kaul, the former President of our subsidiary Hughes Communications and Vice-Chair of our board of directors (effective January 1, 2023), and his brother, who is the Chief Executive Officer and President of Hughes Systique, own in the aggregate approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of December 31, 2022. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. Hughes Systique is a variable interest entity and we are considered the primary beneficiary of Hughes Systique due to, among other factors, our ability to direct the activities that most significantly impact the economic performance of Hughes Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

TerreStar SolutionsDISH Network owns more than 15% of TerreStar Solutions, Inc. (“TSI”). In May 2018, we and TSI entered into an equipment and services agreement pursuant to which we design, manufacture and install upgraded ground communications network equipment for TSI’s network and provide, among other things, warranty and support services. We recognized revenue of $2.0 million, $1.9 million and $4.4 million for the years ended December 31, 2022, 2021 and 2020, respectively. As of December 31, 2022 we had $0.5 million of trade accounts receivable from TSI.

MARKETABLE INVESTMENT SECURITIES

12 Months Ended

Dec. 31, 2022

Investments, Debt and Equity Securities [Abstract]

MARKETABLE INVESTMENT SECURITIES

The following table presents our Marketable investment securities:


	As of December 31,
	2022		2021
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	154,580	$	284,787
Commercial paper	643,526		491,360
Other debt securities	1,663		78,355
Total available-for-sale debt securities	799,769		854,502
Equity securities	—		—
Total marketable investment securities	$	799,769	$	854,502

Debt Securities

Available-for-Sale

The following table presents the components of our available-for-sale debt securities:


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of December 31, 2022
Corporate bonds	$	154,517	$	119	$	(56)	$	154,580
Commercial paper	643,553		—		(27)		643,526
Other debt securities	1,663		—		—		1,663
Total available-for-sale debt securities	$	799,733	$	119	$	(83)	$	799,769
As of December 31, 2021
Corporate bonds	$	285,169	$	—	$	(382)	$	284,787
Commercial paper	491,360		—		—		491,360
Other debt securities	78,395		—		(40)		78,355
Total available-for-sale debt securities	$	854,924	$	—	$	(422)	$	854,502

The following table presents the activity on our available-for-sale debt securities:


	For the years ended December 31,
		2022		2021		2020
Proceeds from sales		$	37,904	$	292,188	$	112,497

As of December 31, 2022, we have $784.4 million of available-for-sale debt securities with contractual maturities of one year or less and $15.4 million with contractual maturities greater than one year.

Equity Securities

The following table presents the activity of our equity securities:


	For the years ended December 31,
	2022		2021		2020
Gains (losses) on investments, net	$	—	$	(6)	$	(235)

Fair Value Measurements

The following table presents our marketable investment securities categorized by the fair value hierarchy, certain of which have historically experienced volatility:


	Level 1		Level 2		Total
As of December 31, 2022
Cash equivalents (including restricted)	$	496	$	548,058	$	548,554
Available-for-sale debt securities:
Corporate bonds	$	—	$	154,580	$	154,580
Commercial paper	—		643,526		643,526
Other debt securities	—		1,663		1,663
Total available-for-sale debt securities	—		799,769		799,769
Equity securities	—		—		—
Total marketable investment securities	$	—	$	799,769	$	799,769

As of December 31, 2021
Cash equivalents (including restricted)	$	4,032	$	320,732	$	324,764
Available-for-sale debt securities:
Corporate bonds	$	—	$	284,787	$	284,787
Commercial paper	—		491,360		491,360
Other debt securities	—		78,355		78,355
Total available-for-sale debt securities	—		854,502		854,502
Equity securities	—		—		—
Total marketable investment securities	$	—	$	854,502	$	854,502

As of December 31, 2022 and December 31, 2021, we did not have any investments that were categorized within Level 3 of the fair value hierarchy.

OTHER INVESTMENTS - Narrative (Details) - USD ($)	12 Months Ended
OTHER INVESTMENTS - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Dividend received from unconsolidated affiliate	$ 2,000,000	$ 0	$ 0
Deluxe
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture	50.00%
BCS
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture				20.00%

RELATED PARTY TRANSACTIONS - DISH NETWORK - Operating Expenses - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Operating expenses - DISH Network	$ 4,545	$ 4,813	$ 4,734
Trade accounts payable - DISH Network	$ 567	$ 587

COMMITMENTS AND CONTINGENCIES - Schedule of Commitments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Payments Due in the Years Ending December 31,
Total future minimum lease payments	$ 200,530
2023	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
Thereafter	97,162
Continuing Operations
Payments Due in the Years Ending December 31,
Contractual obligation, Total	2,200,296
2023	157,775
2024	129,863
2025	125,884
2026	1,623,836
2027	31,561
Thereafter	131,377
Payments Due in the Years Ending December 31,
Total future minimum lease payments	200,528
2023	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
Thereafter	97,160
Long-term debt \| Continuing Operations
Payments Due in the Years Ending December 31,
Contractual obligation, Total	1,500,000
2023	0
2024	0
2025	0
2026	1,500,000
2027	0
Thereafter	0
Interest on long-term debt \| Continuing Operations
Payments Due in the Years Ending December 31,
Contractual obligation, Total	356,252
2023	89,063
2024	89,063
2025	89,063
2026	89,063
2027	0
Thereafter	0
Satellite-related obligations \| Continuing Operations
Payments Due in the Years Ending December 31,
Contractual obligation, Total	143,516
2023	43,729
2024	17,737
2025	17,351
2026	16,089
2027	14,393
Thereafter	$ 34,217

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Statement of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 138,910,000	$ 110,617,000	$ (2,429,000)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	399,942,000	551,694,000	530,769,000
Net cash provided by (used for) operating activities	538,852,000	662,311,000	528,340,000
Cash flows from investing activities:
Purchases of marketable investment securities	(986,736,000)	(1,517,849,000)	(2,035,712,000)
Sales and maturities of marketable investment securities	1,045,950,000	1,864,186,000	1,482,704,000
Expenditures for property and equipment	(239,403,000)	(296,303,000)	(355,238,000)
Expenditures for externally marketed software	(23,105,000)	(33,543,000)	(38,655,000)
Distributions (contributions) and advances from (to) subsidiaries, net	0	0	0
Sales of other investments	0	9,451,000	0
India JV formation	7,892,000	0	0
Dividend received from unconsolidated affiliate	2,000,000	0	0
Net cash provided by (used for) investing activities	(209,186,000)	25,942,000	(946,901,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	0	(901,818,000)	0
Payment of finance lease obligations	(120,000)	(670,000)	(811,000)
Payment of in-orbit incentive obligations	(2,988,000)	(2,214,000)	(1,554,000)
Contribution by non-controlling interest holder	0	9,880,000	18,241,000
Dividend paid to EchoStar	(100,000,000)	(100,000,000)	0
Other, net	0	(966,000)	998,000
Contribution (distributions) and advances (to) from parent, net	0	0	0
Net cash provided by (used for) financing activities	(103,108,000)	(995,788,000)	16,874,000
Effect of exchange rates on cash and cash equivalents	(2,233,000)	(3,614,000)	2,662,000
Net increase (decrease) in cash and cash equivalents	224,325,000	(311,149,000)	(399,025,000)
Cash and cash equivalents, including restricted amounts, beginning of period	430,148,000	741,297,000	1,140,322,000
Cash and cash equivalents, including restricted amounts, end of period	654,473,000	430,148,000	741,297,000
Eliminations
Cash flows from operating activities:
Net income (loss)	(139,452,000)	(142,812,000)	(52,772,000)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	139,452,000	142,812,000	52,772,000
Net cash provided by (used for) operating activities	0	0	0
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Expenditures for property and equipment	0	0	0
Expenditures for externally marketed software	0	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	(317,977,000)	(378,074,000)	(142,693,000)
Sales of other investments		0	0
India JV formation	0
Dividend received from unconsolidated affiliate	0
Net cash provided by (used for) investing activities	(317,977,000)	(378,074,000)	(142,693,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes		0
Payment of finance lease obligations	0	0	0
Payment of in-orbit incentive obligations	0	0	0
Contribution by non-controlling interest holder		0	0
Dividend paid to EchoStar	0	0
Other, net		0	0
Contribution (distributions) and advances (to) from parent, net	317,977,000	378,074,000	142,693,000
Net cash provided by (used for) financing activities	317,977,000	378,074,000	142,693,000
Effect of exchange rates on cash and cash equivalents	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents, including restricted amounts, beginning of period	0	0	0
Cash and cash equivalents, including restricted amounts, end of period	0	0	0
Hughes Satellite Systems Corporation \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	149,413,000	120,771,000	9,325,000
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(205,763,000)	(213,342,000)	(108,780,000)
Net cash provided by (used for) operating activities	(56,350,000)	(92,571,000)	(99,455,000)
Cash flows from investing activities:
Purchases of marketable investment securities	(986,736,000)	(1,517,849,000)	(2,035,712,000)
Sales and maturities of marketable investment securities	1,045,950,000	1,864,186,000	1,482,704,000
Expenditures for property and equipment	0	0	0
Expenditures for externally marketed software	0	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	317,977,000	422,965,000	244,411,000
Sales of other investments		0	0
India JV formation	0
Dividend received from unconsolidated affiliate	2,000,000
Net cash provided by (used for) investing activities	379,191,000	769,302,000	(308,597,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes		(901,818,000)
Payment of finance lease obligations	0	0	0
Payment of in-orbit incentive obligations	0	0	0
Contribution by non-controlling interest holder		0	0
Dividend paid to EchoStar	(100,000,000)	(100,000,000)
Other, net		0	0
Contribution (distributions) and advances (to) from parent, net	0	0	0
Net cash provided by (used for) financing activities	(100,000,000)	(1,001,818,000)	0
Effect of exchange rates on cash and cash equivalents	0	0	0
Net increase (decrease) in cash and cash equivalents	222,841,000	(325,087,000)	(408,052,000)
Cash and cash equivalents, including restricted amounts, beginning of period	324,764,000	649,851,000	1,057,903,000
Cash and cash equivalents, including restricted amounts, end of period	547,605,000	324,764,000	649,851,000
Guarantor Subsidiaries \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	193,023,000	207,895,000	121,889,000
Adjustments to reconcile net income (loss) to net cash flows from operating activities	335,155,000	479,663,000	480,249,000
Net cash provided by (used for) operating activities	528,178,000	687,558,000	602,138,000
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Expenditures for property and equipment	(193,449,000)	(196,902,000)	(202,083,000)
Expenditures for externally marketed software	(23,105,000)	(33,543,000)	(38,655,000)
Distributions (contributions) and advances from (to) subsidiaries, net	0	(44,891,000)	(101,718,000)
Sales of other investments		9,451,000	0
India JV formation	7,892,000
Dividend received from unconsolidated affiliate	0
Net cash provided by (used for) investing activities	(224,446,000)	(265,885,000)	(342,456,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes		0
Payment of finance lease obligations	0	0	0
Payment of in-orbit incentive obligations	(2,988,000)	(2,214,000)	(1,554,000)
Contribution by non-controlling interest holder		0	0
Dividend paid to EchoStar	0	0
Other, net		0	0
Contribution (distributions) and advances (to) from parent, net	(317,977,000)	(422,965,000)	(244,411,000)
Net cash provided by (used for) financing activities	(320,965,000)	(425,179,000)	(245,965,000)
Effect of exchange rates on cash and cash equivalents	0	0	0
Net increase (decrease) in cash and cash equivalents	(17,233,000)	(3,506,000)	13,717,000
Cash and cash equivalents, including restricted amounts, beginning of period	42,549,000	46,055,000	32,338,000
Cash and cash equivalents, including restricted amounts, end of period	25,316,000	42,549,000	46,055,000
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	(64,074,000)	(75,237,000)	(80,871,000)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	131,098,000	142,561,000	106,528,000
Net cash provided by (used for) operating activities	67,024,000	67,324,000	25,657,000
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Expenditures for property and equipment	(45,954,000)	(99,401,000)	(153,155,000)
Expenditures for externally marketed software	0	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	0	0	0
Sales of other investments		0	0
India JV formation	0
Dividend received from unconsolidated affiliate	0
Net cash provided by (used for) investing activities	(45,954,000)	(99,401,000)	(153,155,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes		0
Payment of finance lease obligations	(120,000)	(670,000)	(811,000)
Payment of in-orbit incentive obligations	0	0	0
Contribution by non-controlling interest holder		9,880,000	18,241,000
Dividend paid to EchoStar	0	0
Other, net		(966,000)	998,000
Contribution (distributions) and advances (to) from parent, net	0	44,891,000	101,718,000
Net cash provided by (used for) financing activities	(120,000)	53,135,000	120,146,000
Effect of exchange rates on cash and cash equivalents	(2,233,000)	(3,614,000)	2,662,000
Net increase (decrease) in cash and cash equivalents	18,717,000	17,444,000	(4,690,000)
Cash and cash equivalents, including restricted amounts, beginning of period	62,835,000	45,391,000	50,081,000
Cash and cash equivalents, including restricted amounts, end of period	$ 81,552,000	$ 62,835,000	$ 45,391,000

LONG-TERM DEBT - Narrative (Details) - USD ($)	12 Months Ended
LONG-TERM DEBT - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 27, 2016
Debt
Amortization of debt issuance costs	$ 783,000	$ 2,381,000	$ 4,324,000
Interest on long-term debt
Debt
Amortization of debt issuance costs	$ 800,000	$ 2,400,000	$ 4,300,000
5 1/4% Senior Secured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Issue price as percent of principal				100.00%
6 5/8% Senior Unsecured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Principal amount of debt issuance				$ 750,000,000
Senior Unsecured Notes
Debt
Percent of debt holders required to call debt	25.00%
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Interest rate	6.625%
Redemption price percentage	100.00%
Purchase price due to change of control, as percentage of aggregate principal amount	101.00%
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Issue price as percent of principal				100.00%
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026
Debt
Interest rate	5.25%
Redemption price percentage	100.00%
Purchase price due to change of control, as percentage of aggregate principal amount	101.00%
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Principal amount of debt issuance				$ 750,000,000

REVENUE RECOGNITION

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

Contract Balances

The following table presents the components of our contract balances:


	As of December 31,
	2022		2021
Trade accounts receivable and contract assets, net:
Sales and services	$	170,466	$	154,676
Leasing	7,935		5,668
Total trade accounts receivable	178,401		160,344
Contract assets	73,293		36,307
Allowance for doubtful accounts	(15,358)		(14,588)
Total trade accounts receivable and contract assets, net	$	236,336	$	182,063

Contract liabilities:
Current	$	121,739	$	141,343
Non-current	8,326		10,669
Total contract liabilities	$	130,065	$	152,012

The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities:


	For the years ended December 31,
		2022		2021		2020
Revenue		$	120,867	$	82,633	$	72,877

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	14,588	$	15,386	$	23,777
Credit losses (1)	32,910		22,591		18,582
Deductions	(36,011)		(23,543)		(26,031)
Foreign currency translation	3,871		154		(942)
Balance at end of period	$	15,358	$	14,588	$	15,386

(1)The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net, offset by a $2.9 million adjustment to Accumulated earnings (losses).

Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	82,986	$	99,837	$	113,592
Additions	57,627		72,503		91,143
Amortization expense	(76,760)		(88,178)		(101,278)
Foreign currency translation	594		(1,176)		(3,620)
Balance at end of period	$	64,447	$	82,986	$	99,837

Performance Obligations

As of December 31, 2022, the remaining performance obligations for our customer contracts with original expected durations of more than one year was $1.1 billion. Performance obligations expected to be satisfied within one year and greater than one year are 34.0% and 66.0%, respectively. This amount and percentages exclude agreements with consumer customers in our Hughes segment, our leasing arrangements and agreements with certain customers under which collectability of all amounts due through the term of contracts is uncertain.

Disaggregation of Revenue

Geographic Information

The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment:


	Hughes		ESS		Corporate and Other		Consolidated Total












For the year ended December 31, 2022
North America	$	1,576,773	$	20,533	$	(1,400)	$	1,595,906
South and Central America	171,318		—		—		171,318
Other	218,496		—		17,623		236,119
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
North America	$	1,617,229	$	17,679	$	(385)	$	1,634,523
South and Central America	176,515		—		—		176,515
Other	162,482		—		21,206		183,688
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

For the year ended December 31, 2020
North America	$	1,556,961	$	17,398	$	(1,161)	$	1,573,198
South and Central America	151,194		—		—		151,194
Other	152,679		—		20,287		172,966
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

Nature of Products and Services

The following tables present our revenue disaggregated by the nature of products and services and by segment:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2022
Services and other revenue:
Services	$	1,551,613	$	13,206	$	—	$	1,564,819
Lease revenue	40,825		7,327		16,223		64,375
Total services and other revenue	1,592,438		20,533		16,223		1,629,194
Equipment revenue:
Equipment	119,107		—		—		119,107
Design, development and construction services	246,265		—		—		246,265
Lease revenue	8,777		—		—		8,777
Total equipment revenue	374,149		—		—		374,149
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
Services and other revenue:
Services	$	1,646,778	$	11,961	$	—	$	1,658,739
Lease revenue	39,021		5,718		20,821		65,560
Total services and other revenue	1,685,799		17,679		20,821		1,724,299
Equipment revenue:
Equipment	108,767		—		—		108,767
Design, development and construction services	152,934		—		—		152,934
Lease revenue	8,726		—		—		8,726
Total equipment revenue	270,427		—		—		270,427
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

For the year ended December 31, 2020
Services and other revenue:
Services	$	1,614,730	$	10,785	$	—	$	1,625,515
Lease revenue	40,503		6,613		19,126		66,242
Total services and other revenue	1,655,233		17,398		19,126		1,691,757
Equipment revenue:
Equipment	110,108		—		—		110,108
Design, development and construction services	88,511		—		—		88,511
Lease revenue	6,982		—		—		6,982
Total equipment revenue	205,601		—		—		205,601
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

Lease Revenue

The following table presents our lease revenue by type of lease:


	For the years ended December 31,
		2022		2021		2020
Sales-type lease revenue:
Revenue at lease commencement		$	7,557	$	7,998	$	6,982
Interest income		1,220		728		393
Total sales-type lease revenue		8,777		8,726		7,375
Operating lease revenue		64,375		65,560		65,849
Total lease revenue		$	73,152	$	74,286	$	73,224

Substantially all of our net investment in sales-type leases consisted of lease receivables totaling $21.9 million and $17.1 million as of December 31, 2022 and 2021, respectively.

The following table presents future operating lease payments to be received as of December 31, 2022:


	Amounts
December 31,
2023	$	37,478
2024	32,856
2025	30,802
2026	28,828
2027	23,860
2028 and beyond	46,070
Total lease payments to be received	$	199,894

The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:


	As of December 31,
	2022						2021
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
Customer premises equipment	$	933,669	$	(703,110)	$	230,559	$	1,860,766	$	(1,549,508)	$	311,258
Satellites	104,620		(52,284)		52,336		104,620		(45,309)		59,311
Total	$	1,038,289	$	(755,394)	$	282,895	$	1,965,386	$	(1,594,817)	$	370,569

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:


	For the years ended December 31,
	2022		2021		2020
Customer premises equipment	$	221,645	$	247,072	$	246,542
Satellites	6,975		6,975		6,975
Total	$	228,620	$	254,047	$	253,517

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

LESSEE ACCOUNTING - Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease cost:
Operating lease cost	$ 25,219	$ 23,323	$ 23,321
Finance lease cost:
Amortization of right-of-use assets	29,906	29,270	27,611
Interest on lease liabilities	7	49	106
Total finance lease cost	29,913	29,319	27,717
Short-term lease cost	258	0	132
Variable lease cost	2,246	1,895	3,799
Total lease cost	$ 57,636	$ 54,537	54,969
Weighted-average remaining lease term:
Finance leases	0 years	3 months 18 days
Operating leases	8 years	10 years 9 months 18 days
Weighted-average discount rate:
Finance leases	0.00%	12.80%
Operating leases	5.90%	5.60%
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 24,653	$ 21,808	21,313
Operating cash flows from finance leases	7	49	106
Financing cash flows from finance leases	124	430	499
Right-of-use asset obtained in exchange for lease liability	$ 4,300	$ 26,100	$ 22,600

OTHER INVESTMENTS - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deluxe
Schedule of Equity Method Investments [Line Items]
Related party receivables	$ 3,026	$ 934
BCS
Schedule of Equity Method Investments [Line Items]
Related party receivables	$ 5,062	$ 5,544

OTHER INTANGIBLE ASSETS - Future Amortization of Intangible Assets (Details) - Other intangible assets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
December 31,
2023	$ 2,282
2024	2,282
2025	2,282
2026	2,282
2027	1,496
2028 and beyond	5,074
Total	$ 15,698	$ 13,984

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$ 91,583	$ 118,638	$ 162,692
Cash paid for income taxes	12,538	10,641	9,094
Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	8,001	(347)	(6,198)
Non-cash net assets received as part of the India JV formation	$ 36,701	$ 0	$ 0

BUSINESS COMBINATIONS

12 Months Ended

Dec. 31, 2022

Business Combination and Asset Acquisition [Abstract]

BUSINESS COMBINATIONS

In May 2019, we entered into an agreement with Bharti Airtel Limited (“BAL”) and its subsidiary, Bharti Airtel Services Limited (together with BAL, “Bharti”), pursuant to which Bharti agreed to contribute its very small aperture terminal (“VSAT”) telecommunications services and hardware business in India to Hughes Communications India Private Limited (“HCIPL”) and its subsidiaries, our less than wholly owned Indian subsidiaries, that conduct our VSAT services and hardware business in India. On January 4, 2022, this joint venture was formed (the “India JV”) and subsequent to the formation of the India JV, we hold a 67% ownership interest and Bharti holds a 33% ownership interest in HCIPL. The India JV combines the VSAT businesses of both companies to offer flexible and scalable enterprise networking solutions using satellite connectivity for primary transport, back-up and hybrid implementation in India. The results of operations related to the India JV have been included in these Consolidated Financial Statements from the date of formation. The costs associated with the closing of the India JV were not material and were expensed as incurred.

The fair value of the consideration transferred was $38.2 million. Net cash paid was $7.9 million, inclusive of amounts paid for the acquisition of, or of HCIPL shares from, entities that were shareholders of HCIPL prior to closing the India JV.

All assets and liabilities acquired in the India JV formation have been recorded at fair value. The following table presents our allocation of the purchase price:


	Amounts
Assets:
Trade accounts receivable and contract assets, net	$	6,160
Other current assets	2,085
Property and equipment	4,669
Goodwill	23,086
Other intangible assets	4,428
Total assets	$	40,428

Liabilities:
Trade accounts payable	$	133
Accrued expenses and other current liabilities	986
Deferred tax liabilities	1,114
Total liabilities	$	2,233

Total purchase price	$	38,195

The valuation of assets acquired and liabilities assumed in the India JV were derived using primarily unobservable Level 3 inputs, which require significant management judgment and estimation, and resulted in a customer relationship intangible of $4.4 million with an estimated life of 5 years and is reported in Other intangible assets, net.

Goodwill associated with the India JV is attributable to expected synergies, the projected long-term business growth in current and new markets and an assembled workforce. Goodwill has been allocated entirely to our Hughes segment.

REVENUE RECOGNITION - Activity in Contract Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) In Capitalized Contract Cost [Roll Forward]
Balance at beginning of period	$ 82,986	$ 99,837	$ 113,592
Additions	57,627	72,503	91,143
Amortization expense	(76,760)	(88,178)	(101,278)
Foreign currency translation	594	(1,176)	(3,620)
Balance at end of period	$ 64,447	$ 82,986	$ 99,837

COMMITMENTS AND CONTINGENCIES - Narrative (Details)	Sep. 01, 2020
License Fee Dispute
Loss Contingencies [Line Items]
Payment schedule term	10 years

RELATED PARTY TRANSACTIONS - OTHER

12 Months Ended

Dec. 31, 2022

RELATED PARTY TRANSACTIONS - OTHER

Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall

Services and Other Revenue — EchoStar

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - EchoStar		$	17,623	$	21,206	$	20,287

The following table presents the corresponding related party receivables:


	As of December 31,
	2022		2021
Related party receivables - EchoStar - current	$	112,985	$	122,619
Related party receivables - EchoStar - non-current	55,834		56,055
Total related party receivables - EchoStar	$	168,819	$	178,674

within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined.

Operating Expenses — EchoStar

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - EchoStar		$	75,462	$	56,430	$	56,859

The following table presents the corresponding related party payables:


	As of December 31,
	2022		2021
Related party payables - EchoStar - current	$	216,504	$	124,578
Related party payables - EchoStar - non-current	23,423		24,118
Total related party payables - EchoStar	$	239,927	$	148,696

Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our

Overview

Services and Other Revenue — DISH Network

The following table presents our Services and other revenue - DISH Network:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - DISH Network		$	17,832	$	21,718	$	25,930

The following table presents the related trade accounts receivable:


	As of December 31,
	2022		2021
Trade accounts receivable - DISH Network	$	1,992	$	3,457

Operating Expenses — DISH Network

The following table presents our operating expenses related to DISH Network:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - DISH Network		$	4,545	$	4,813	$	4,734

The following table presents the related trade accounts payable:


	As of December 31,
	2022		2021
Trade accounts payable - DISH Network	$	567	$	587

Other Receivables - DISH Network

Hughes Systique Corporation

RELATED PARTY TRANSACTIONS - DISH NETWORK (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Related Party Transactions

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - EchoStar		$	17,623	$	21,206	$	20,287

The following table presents the corresponding related party receivables:


	As of December 31,
	2022		2021
Related party receivables - EchoStar - current	$	112,985	$	122,619
Related party receivables - EchoStar - non-current	55,834		56,055
Total related party receivables - EchoStar	$	168,819	$	178,674

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - EchoStar		$	75,462	$	56,430	$	56,859

The following table presents the corresponding related party payables:


	As of December 31,
	2022		2021
Related party payables - EchoStar - current	$	216,504	$	124,578
Related party payables - EchoStar - non-current	23,423		24,118
Total related party payables - EchoStar	$	239,927	$	148,696

The following table presents our Services and other revenue - DISH Network:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - DISH Network		$	17,832	$	21,718	$	25,930

The following table presents the related trade accounts receivable:


	As of December 31,
	2022		2021
Trade accounts receivable - DISH Network	$	1,992	$	3,457

The following table presents our operating expenses related to DISH Network:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - DISH Network		$	4,545	$	4,813	$	4,734

The following table presents the related trade accounts payable:


	As of December 31,
	2022		2021
Trade accounts payable - DISH Network	$	567	$	587

LONG-TERM DEBT

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

LONG-TERM DEBT

The following table presents the carrying amount and fair values of our Long-term debt, net:


	Effective Interest Rate	As of December 31,
		2022				2021
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	727,763	$	750,000	$	825,555
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		707,490		750,000		838,740
Less: Unamortized debt issuance costs		(3,223)		—		(4,006)		—
Total long-term debt, net		$	1,496,777	$	1,435,253	$	1,495,994	$	1,664,295

2026 Senior Secured Notes and 2026 Senior Unsecured NotesOn July 27, 2016, we issued $750.0 million aggregate principal amount of 5 1/4% Senior Secured Notes due 2026 (the “2026 Senior Secured Notes”) at an issue price of 100.0%, pursuant to an indenture dated July 27, 2016 (the “2016 Secured Indenture”) and $750.0 million aggregate principal amount of 6 5/8% Senior Unsecured Notes due 2026 (the “2026 Senior Unsecured Notes”) at an issue price of 100.0%, pursuant to an indenture dated July 27, 2016 (together with the 2016 Secured Indenture, the “Indentures”). The 2026 Senior Secured Notes and the 2026 Senior Unsecured Notes are referred to collectively as the “Notes” and individually as a series of the Notes. The Notes mature on August 1, 2026. Interest on the 2026 Senior Secured Notes accrues at an annual rate of 5 1/4% and interest on the 2026 Senior Unsecured Notes accrues at an annual rate of 6 5/8%. Interest on the Notes is payable semi-annually in cash, in arrears, on February 1 and August 1 of each year.

Additional Information Relating to the Notes

Each series of the Notes is redeemable, in whole or in part, at any time at a redemption price equal to 100.0% of the principal amount thereof plus a “make-whole” premium, as defined in the applicable Indenture, together with accrued and unpaid interest, if any, to the date of redemption.

The 2026 Senior Secured Notes are:

•our secured obligations;

•secured by security interests in substantially all of our and certain of our subsidiaries’ existing and future tangible and intangible assets on a first priority basis, subject to certain exceptions;

•effectively junior to our obligations that are secured by assets that are not part of the collateral that secures the 2026 Senior Secured Notes to the extent of the value of the collateral securing such obligations;

•effectively senior to our existing and future unsecured obligations to the extent of the value of the collateral securing the 2026 Senior Secured Notes, after giving effect to permitted liens as provided in the 2016 Secured Indenture;

•senior in right of payment to all of our existing and future obligations that are expressly subordinated to the 2026 Senior Secured Notes;

•structurally junior to any existing and future obligations of any of our subsidiaries that do not guarantee the 2026 Senior Secured Notes; and

•unconditionally guaranteed, jointly and severally, on a general senior secured basis by certain of our subsidiaries, which guarantees rank equally with all of the guarantors’ existing and future unsubordinated indebtedness and effectively senior to such guarantors’ existing and future obligations to the extent of the value of the assets securing the 2026 Senior Secured Notes.

The 2026 Senior Unsecured Notes are:

•our unsecured senior obligations;

•ranked equally with all existing and future unsubordinated indebtedness and effectively junior to any secured indebtedness up to the value of the assets securing such indebtedness;

•effectively junior to our obligations that are secured to the extent of the value of the collateral securing such obligations;

•senior in right of payment to all our existing and future obligations that are expressly subordinated to the 2026 Senior Unsecured Notes;

•structurally junior to any existing and future obligations of any of our subsidiaries that do not guarantee the 2026 Senior Unsecured Notes; and

•unconditionally guaranteed, jointly and severally, on a general senior secured basis by certain of our subsidiaries, which guarantees rank equally with all of the guarantors’ existing and future unsubordinated indebtedness, and effectively junior to any secured indebtedness of the guarantors up to the value of the assets securing such indebtedness.

Subject to certain exceptions, the Indentures contain restrictive covenants that, among other things, impose limitations on our ability and, in certain instances, the ability of certain of our subsidiaries to:

•incur additional debt;

•pay dividends or make distributions on our or their capital stock or repurchase our or their capital stock;

•make certain investments;

•create liens or enter into sale and leaseback transactions;

•enter into transactions with affiliates;

•merge or consolidate with another company;

•transfer and sell assets; and

•allow to exist certain restrictions on our or their ability to pay dividends, make distributions, make other payments, or transfer assets.

In the event of a Change of Control, as defined in the respective Indentures, we would be required to make an offer to repurchase all or any part of a holder’s Notes at a purchase price equal to 101.0% of the aggregate principal amount thereof, together with accrued and unpaid interest to the date of repurchase.

The Indentures provide for customary events of default for each series of the Notes, including, among other things, non-payment, breach of the covenants in the applicable Indentures, payment defaults or acceleration of other indebtedness, a failure to pay certain judgments and certain events of bankruptcy, insolvency and reorganization. If any event of default occurs and is continuing with respect to any series of the Notes, the trustee or the holders of at least 25.0% in principal amount of the then outstanding Notes of such series may declare all the Notes of such series to be due and payable immediately, together with any accrued and unpaid interest.

Debt Issuance Costs

For the years ended December 31, 2022, 2021 and 2020, we amortized $0.8 million, $2.4 million and $4.3 million respectively, of debt issuance costs incurred for all debt issuances, which are included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 138,910	$ 110,617	$ (2,429)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	5,475	(31,317)	(77,646)
Unrealized gains (losses) on available-for-sale securities	(553)	490	(192)
Other	0	(98)	(4)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(17)	(5)	(1)
Total other comprehensive income (loss), net of tax	4,905	(30,930)	(77,843)
Comprehensive income (loss)	143,815	79,687	(80,272)
Less: Comprehensive loss (income) attributable to non-controlling interests	8,795	14,543	27,392
Comprehensive income (loss) attributable to HSSC	$ 152,610	$ 94,230	$ (52,880)

PROPERTY AND EQUIPMENT - Narrative (Details) $ in Millions	12 Months Ended
PROPERTY AND EQUIPMENT - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($) satellite mi	Dec. 31, 2021 USD ($)
Property, Plant and Equipment [Line Items]
Other property and equipment, write-off \| $	$ 1,100.0
Satellite-related obligations
Property, Plant and Equipment [Line Items]
Satellite-related obligations \| $	$ 143.5	$ 179.7
Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite	8
Satellites in geosynchronous orbit length above equator \| mi	22,300
Satellites - owned
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite	5
Satellites - acquired under finance leases
Property, Plant and Equipment [Line Items]
Number of satellites utilized under capital lease \| satellite	3
Level 2
Property, Plant and Equipment [Line Items]
Obligations, fair value disclosure \| $	$ 50.2	$ 53.2

PROPERTY AND EQUIPMENT - Schedule of Major Asset Class (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, net:
Property and equipment, net	$ 1,376,004	$ 1,523,447
Satellites, net
Property and equipment, net:
Property and equipment, net	754,019	847,613
Other property and equipment, net
Property and equipment, net:
Property and equipment, net	$ 621,985	$ 675,834

RELATED PARTY TRANSACTIONS - DISH NETWORK - Telesat Obligation Agreement (Details)	1 Months Ended
	Sep. 30, 2009 transponder
TeleSat Transponder Agreement \| Telesat Canada
Related party transactions
Number of transponders	32
DISH Nimiq 5 Agreement \| DISH Network
Related party transactions
Number of transponders	32

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2022

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANSEmployee Stock Purchase PlanEchoStar has an employee stock purchase plan (the “ESPP”), under which it is authorized to issue 5.0 million shares of EchoStar’s Class A common stock. As of December 31, 2022, EchoStar had approximately 0.7 million shares of Class A common stock which remain available for issuance under the ESPP. Generally, all full-time employees who have been employed by EchoStar or its subsidiaries for at least one calendar quarter are eligible to participate in the ESPP. Employee stock purchases are made through payroll deductions. Under the terms of the ESPP, each employee’s deductions are limited so that the maximum they may purchase under the ESPP is $25,000 in fair value of Class A common stock per year. Stock purchases are made on the last business day of each calendar quarter at 85.0% of the closing price of EchoStar’s Class A common stock on that date. For the years ended December 31, 2022, 2021 and 2020, employee purchases of EchoStar’s Class A common stock through the ESPP totaled approximately 580,000 shares, 446,000 shares and 452,000 shares, respectively.

401(k) Employee Savings Plans

Under the EchoStar 401(k) Plan (“the Plan”), eligible employees are entitled to contribute up to 75.0% of their eligible compensation, on a pre-tax and/or after-tax basis, subject to the maximum contribution limit provided by the Internal Revenue Code of 1986, as amended (the “Code”). All employee contributions to the Plan are immediately vested. EchoStar matches 50 cents on the dollar for the first 6.0% of each employee’s salary contributions to the Plan for a total of 3.0% match on a pre-tax basis up to a maximum of $7,500 annually. EchoStar’s match is calculated each pay period there is an employee contribution. In addition, EchoStar may make an annual discretionary contribution to the Plan to be made in cash or EchoStar’s stock. EchoStar’s contributions under the Plan vest at 20.0% per year and are 100.0% vested after an eligible employee has completed five years of employment. Forfeitures of unvested participant balances may be used to fund matching and discretionary contributions.

The following table presents our matching contributions and discretionary contributions:


	For the years ended December 31,
	2022		2021		2020
Matching contributions	$	5,475	$	5,434	$	5,239
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$	7,042	$	7,125	$	6,921

- Definition

The entire disclosure for retirement benefits.

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+ Details

RELATED PARTY TRANSACTIONS - ECHOSTAR (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Related Party Transactions

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - EchoStar		$	17,623	$	21,206	$	20,287

The following table presents the corresponding related party receivables:


	As of December 31,
	2022		2021
Related party receivables - EchoStar - current	$	112,985	$	122,619
Related party receivables - EchoStar - non-current	55,834		56,055
Total related party receivables - EchoStar	$	168,819	$	178,674

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - EchoStar		$	75,462	$	56,430	$	56,859

The following table presents the corresponding related party payables:


	As of December 31,
	2022		2021
Related party payables - EchoStar - current	$	216,504	$	124,578
Related party payables - EchoStar - non-current	23,423		24,118
Total related party payables - EchoStar	$	239,927	$	148,696

The following table presents our Services and other revenue - DISH Network:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - DISH Network		$	17,832	$	21,718	$	25,930

The following table presents the related trade accounts receivable:


	As of December 31,
	2022		2021
Trade accounts receivable - DISH Network	$	1,992	$	3,457

The following table presents our operating expenses related to DISH Network:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - DISH Network		$	4,545	$	4,813	$	4,734

The following table presents the related trade accounts payable:


	As of December 31,
	2022		2021
Trade accounts payable - DISH Network	$	567	$	587

OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 2,068,989	$ 2,076,376	$ 2,134,163
Other comprehensive income (loss) before reclassifications	3,214	(26,536)
Amounts reclassified to net income (loss)	(17)	(5)
Total other comprehensive income (loss), net of tax	4,905	(30,930)	(77,843)
Ending balance	2,147,863	2,068,989	2,076,376
Cumulative Foreign Currency Translation Adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(173,881)	(146,953)
Other comprehensive income (loss) before reclassifications	3,767	(26,928)
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	3,767	(26,928)
Ending balance	(170,114)	(173,881)	(146,953)
Unrealized Gain (Loss) On Available-For-Sale Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	598	113
Other comprehensive income (loss) before reclassifications	(553)	490
Amounts reclassified to net income (loss)	(17)	(5)
Total other comprehensive income (loss), net of tax	(570)	485
Ending balance	28	598	113
Other
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(98)	0
Other comprehensive income (loss) before reclassifications	0	(98)
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	0	(98)
Ending balance	(98)	(98)	0
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(173,381)	(146,840)
Total other comprehensive income (loss), net of tax	3,197	(26,541)
Ending balance	$ (170,184)	$ (173,381)	$ (146,840)

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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+ Details

REVENUE RECOGNITION (Tables)

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Components of Contract Balances

The following table presents the components of our contract balances:


	As of December 31,
	2022		2021
Trade accounts receivable and contract assets, net:
Sales and services	$	170,466	$	154,676
Leasing	7,935		5,668
Total trade accounts receivable	178,401		160,344
Contract assets	73,293		36,307
Allowance for doubtful accounts	(15,358)		(14,588)
Total trade accounts receivable and contract assets, net	$	236,336	$	182,063

Contract liabilities:
Current	$	121,739	$	141,343
Non-current	8,326		10,669
Total contract liabilities	$	130,065	$	152,012

The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities:


	For the years ended December 31,
		2022		2021		2020
Revenue		$	120,867	$	82,633	$	72,877

Schedule of Allowance for Credit Loss

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	14,588	$	15,386	$	23,777
Credit losses (1)	32,910		22,591		18,582
Deductions	(36,011)		(23,543)		(26,031)
Foreign currency translation	3,871		154		(942)
Balance at end of period	$	15,358	$	14,588	$	15,386

The following table presents the activity in our allowance for doubtful accounts, which is included within Other, net in each of Other current assets, net and Other non-current assets, net in the table above:


	For the years ended December 31,
	2022				2021				2020
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	1,747	$	12,869	$	—	$	—
Credit losses (1)	—		—		—		3,328		1,595		13,378
Foreign currency translation	—		—		(1,747)		1,159		152		(509)
Deductions	—		—		—		(647)		—		—
Balance at end of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869

1) The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net.

Schedule of Activity in Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	82,986	$	99,837	$	113,592
Additions	57,627		72,503		91,143
Amortization expense	(76,760)		(88,178)		(101,278)
Foreign currency translation	594		(1,176)		(3,620)
Balance at end of period	$	64,447	$	82,986	$	99,837

Schedule of Disaggregation of Revenue

The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment:


	Hughes		ESS		Corporate and Other		Consolidated Total












For the year ended December 31, 2022
North America	$	1,576,773	$	20,533	$	(1,400)	$	1,595,906
South and Central America	171,318		—		—		171,318
Other	218,496		—		17,623		236,119
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
North America	$	1,617,229	$	17,679	$	(385)	$	1,634,523
South and Central America	176,515		—		—		176,515
Other	162,482		—		21,206		183,688
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

For the year ended December 31, 2020
North America	$	1,556,961	$	17,398	$	(1,161)	$	1,573,198
South and Central America	151,194		—		—		151,194
Other	152,679		—		20,287		172,966
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

The following tables present our revenue disaggregated by the nature of products and services and by segment:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2022
Services and other revenue:
Services	$	1,551,613	$	13,206	$	—	$	1,564,819
Lease revenue	40,825		7,327		16,223		64,375
Total services and other revenue	1,592,438		20,533		16,223		1,629,194
Equipment revenue:
Equipment	119,107		—		—		119,107
Design, development and construction services	246,265		—		—		246,265
Lease revenue	8,777		—		—		8,777
Total equipment revenue	374,149		—		—		374,149
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
Services and other revenue:
Services	$	1,646,778	$	11,961	$	—	$	1,658,739
Lease revenue	39,021		5,718		20,821		65,560
Total services and other revenue	1,685,799		17,679		20,821		1,724,299
Equipment revenue:
Equipment	108,767		—		—		108,767
Design, development and construction services	152,934		—		—		152,934
Lease revenue	8,726		—		—		8,726
Total equipment revenue	270,427		—		—		270,427
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

For the year ended December 31, 2020
Services and other revenue:
Services	$	1,614,730	$	10,785	$	—	$	1,625,515
Lease revenue	40,503		6,613		19,126		66,242
Total services and other revenue	1,655,233		17,398		19,126		1,691,757
Equipment revenue:
Equipment	110,108		—		—		110,108
Design, development and construction services	88,511		—		—		88,511
Lease revenue	6,982		—		—		6,982
Total equipment revenue	205,601		—		—		205,601
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

Schedule of Sales-type Lease Revenue

The following table presents our lease revenue by type of lease:


	For the years ended December 31,
		2022		2021		2020
Sales-type lease revenue:
Revenue at lease commencement		$	7,557	$	7,998	$	6,982
Interest income		1,220		728		393
Total sales-type lease revenue		8,777		8,726		7,375
Operating lease revenue		64,375		65,560		65,849
Total lease revenue		$	73,152	$	74,286	$	73,224

Schedule of Operating Lease Revenue

The following table presents our lease revenue by type of lease:


	For the years ended December 31,
		2022		2021		2020
Sales-type lease revenue:
Revenue at lease commencement		$	7,557	$	7,998	$	6,982
Interest income		1,220		728		393
Total sales-type lease revenue		8,777		8,726		7,375
Operating lease revenue		64,375		65,560		65,849
Total lease revenue		$	73,152	$	74,286	$	73,224

Schedule of Operating Lease Payments to be Received

The following table presents future operating lease payments to be received as of December 31, 2022:


	Amounts
December 31,
2023	$	37,478
2024	32,856
2025	30,802
2026	28,828
2027	23,860
2028 and beyond	46,070
Total lease payments to be received	$	199,894

Schedule of Property and Equipment Subject to Operating Leases

The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:


	As of December 31,
	2022						2021
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
Customer premises equipment	$	933,669	$	(703,110)	$	230,559	$	1,860,766	$	(1,549,508)	$	311,258
Satellites	104,620		(52,284)		52,336		104,620		(45,309)		59,311
Total	$	1,038,289	$	(755,394)	$	282,895	$	1,965,386	$	(1,594,817)	$	370,569

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:


	For the years ended December 31,
	2022		2021		2020
Customer premises equipment	$	221,645	$	247,072	$	246,542
Satellites	6,975		6,975		6,975
Total	$	228,620	$	254,047	$	253,517

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband Distribution Agreement (Details) - Hughes Broadband Distribution Agreement	1 Months Ended
	Oct. 31, 2012
Related party transactions
Agreement term (in years)	5 years
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	180 days

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue:
Total revenue	$ 2,003,343	$ 1,994,726	$ 1,897,358
Costs and expenses:
Selling, general and administrative expenses	429,877	422,235	433,408
Research and development expenses	32,810	31,777	29,448
Depreciation and amortization	431,065	464,146	498,876
Impairment of long-lived assets	0	210	0
Total costs and expenses	1,748,891	1,695,243	1,700,798
Operating income (loss)	254,452	299,483	196,560
Other income (expense):
Interest income, net	30,812	8,146	18,802
Interest expense, net of amounts capitalized	(92,386)	(126,499)	(172,466)
Gains (losses) on investments, net	245	2,103	(232)
Equity in earnings (losses) of unconsolidated affiliates, net	(5,703)	(5,347)	(6,116)
Equity in earnings (losses) of subsidiaries, net	0	0	0
Foreign currency transaction gains (losses), net	6,016	(11,494)	3,427
Other, net	(85)	1,336	(286)
Total other income (expense), net	(61,101)	(131,755)	(156,871)
Income (loss) before income taxes	193,351	167,728	39,689
Income tax benefit (provision), net	(54,441)	(57,111)	(42,118)
Net income (loss)	138,910	110,617	(2,429)
Less: Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
Net income (loss) attributable to HSSC	149,413	120,771	9,325
Comprehensive income (loss):
Net income (loss)	138,910	110,617	(2,429)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	5,475	(31,317)	(77,646)
Unrealized gains (losses) on available-for-sale securities	(553)	490	(192)
Other	0	(98)	(4)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(17)	(5)	(1)
Equity in other comprehensive income (loss) of subsidiaries, net	0	0	0
Total other comprehensive income (loss), net of tax	4,905	(30,930)	(77,843)
Comprehensive income (loss)	143,815	79,687	(80,272)
Less: Comprehensive loss (income) attributable to non-controlling interests	8,795	14,543	27,392
Comprehensive income (loss) attributable to HSSC	152,610	94,230	(52,880)
Eliminations
Revenue:
Total revenue	(46,101)	(62,362)	(112,358)
Costs and expenses:
Selling, general and administrative expenses	(1,908)	(1,677)	(1,619)
Research and development expenses	0	0	0
Depreciation and amortization	0	0	0
Impairment of long-lived assets		0	0
Total costs and expenses	(46,101)	(62,362)	(112,358)
Operating income (loss)	0	0	0
Other income (expense):
Interest income, net	(4,989)	(4,951)	(3,801)
Interest expense, net of amounts capitalized	4,989	4,951	3,801
Gains (losses) on investments, net	0	0	0
Equity in earnings (losses) of unconsolidated affiliates, net	0	0	0
Equity in earnings (losses) of subsidiaries, net	(139,452)	(142,812)	(52,772)
Foreign currency transaction gains (losses), net	0	0	0
Other, net	0	0	0
Total other income (expense), net	(139,452)	(142,812)	(52,772)
Income (loss) before income taxes	(139,452)	(142,812)	(52,772)
Income tax benefit (provision), net	0	0	0
Net income (loss)	(139,452)	(142,812)	(52,772)
Less: Net loss (income) attributable to non-controlling interests	0	0	0
Net income (loss) attributable to HSSC	(139,452)	(142,812)	(52,772)
Comprehensive income (loss):
Net income (loss)	(139,452)	(142,812)	(52,772)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0	0
Unrealized gains (losses) on available-for-sale securities	0	0	0
Other		0	0
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	0	0	0
Equity in other comprehensive income (loss) of subsidiaries, net	(7,540)	54,052	124,024
Total other comprehensive income (loss), net of tax	(7,540)	54,052	124,024
Comprehensive income (loss)	(146,992)	(88,760)	71,252
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0	0
Comprehensive income (loss) attributable to HSSC	(146,992)	(88,760)	71,252
Hughes Satellite Systems Corporation \| Reportable Legal Entities
Revenue:
Total revenue	0	0	0
Costs and expenses:
Selling, general and administrative expenses	0	0	0
Research and development expenses	0	0	0
Depreciation and amortization	0	0	0
Impairment of long-lived assets		0	0
Total costs and expenses	0	0	0
Operating income (loss)	0	0	0
Other income (expense):
Interest income, net	25,801	3,367	14,843
Interest expense, net of amounts capitalized	(89,846)	(120,635)	(162,012)
Gains (losses) on investments, net	28	2	(82)
Equity in earnings (losses) of unconsolidated affiliates, net	880	0	0
Equity in earnings (losses) of subsidiaries, net	193,023	207,895	121,688
Foreign currency transaction gains (losses), net	0	0	0
Other, net	0	(1,938)	0
Total other income (expense), net	129,886	88,691	(25,563)
Income (loss) before income taxes	129,886	88,691	(25,563)
Income tax benefit (provision), net	19,527	32,080	34,888
Net income (loss)	149,413	120,771	9,325
Less: Net loss (income) attributable to non-controlling interests	0	0	0
Net income (loss) attributable to HSSC	149,413	120,771	9,325
Comprehensive income (loss):
Net income (loss)	149,413	120,771	9,325
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0	0
Unrealized gains (losses) on available-for-sale securities	(553)	490	(192)
Other		0	0
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(17)	(5)	(1)
Equity in other comprehensive income (loss) of subsidiaries, net	3,770	(27,026)	(62,012)
Total other comprehensive income (loss), net of tax	3,200	(26,541)	(62,205)
Comprehensive income (loss)	152,613	94,230	(52,880)
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0	0
Comprehensive income (loss) attributable to HSSC	152,613	94,230	(52,880)
Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	1,697,438	1,713,099	1,708,270
Costs and expenses:
Selling, general and administrative expenses	346,392	331,973	359,151
Research and development expenses	32,447	31,159	28,846
Depreciation and amortization	293,330	333,618	391,319
Impairment of long-lived assets		210	0
Total costs and expenses	1,376,908	1,368,922	1,446,208
Operating income (loss)	320,530	344,177	262,062
Other income (expense):
Interest income, net	5,345	5,270	4,049
Interest expense, net of amounts capitalized	4,170	1,189	(2,691)
Gains (losses) on investments, net	217	2,101	(150)
Equity in earnings (losses) of unconsolidated affiliates, net	440	1,714	(6,116)
Equity in earnings (losses) of subsidiaries, net	(53,571)	(65,083)	(68,916)
Foreign currency transaction gains (losses), net	6,704	(72)	(269)
Other, net	(28,397)	3,380	(645)
Total other income (expense), net	(65,092)	(51,501)	(74,738)
Income (loss) before income taxes	255,438	292,676	187,324
Income tax benefit (provision), net	(62,415)	(84,781)	(65,435)
Net income (loss)	193,023	207,895	121,889
Less: Net loss (income) attributable to non-controlling interests	0	0	0
Net income (loss) attributable to HSSC	193,023	207,895	121,889
Comprehensive income (loss):
Net income (loss)	193,023	207,895	121,889
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0	0
Unrealized gains (losses) on available-for-sale securities	0	0	0
Other		0	0
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	0	0	0
Equity in other comprehensive income (loss) of subsidiaries, net	3,770	(27,026)	(62,012)
Total other comprehensive income (loss), net of tax	3,770	(27,026)	(62,012)
Comprehensive income (loss)	196,793	180,869	59,877
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0	0
Comprehensive income (loss) attributable to HSSC	196,793	180,869	59,877
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	352,006	343,989	301,446
Costs and expenses:
Selling, general and administrative expenses	85,393	91,939	75,876
Research and development expenses	363	618	602
Depreciation and amortization	137,735	130,528	107,557
Impairment of long-lived assets		0	0
Total costs and expenses	418,084	388,683	366,948
Operating income (loss)	(66,078)	(44,694)	(65,502)
Other income (expense):
Interest income, net	4,655	4,460	3,711
Interest expense, net of amounts capitalized	(11,699)	(12,004)	(11,564)
Gains (losses) on investments, net	0	0	0
Equity in earnings (losses) of unconsolidated affiliates, net	(7,023)	(7,061)	0
Equity in earnings (losses) of subsidiaries, net	0	0	0
Foreign currency transaction gains (losses), net	(688)	(11,422)	3,696
Other, net	28,312	(106)	359
Total other income (expense), net	13,557	(26,133)	(3,798)
Income (loss) before income taxes	(52,521)	(70,827)	(69,300)
Income tax benefit (provision), net	(11,553)	(4,410)	(11,571)
Net income (loss)	(64,074)	(75,237)	(80,871)
Less: Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
Net income (loss) attributable to HSSC	(53,571)	(65,083)	(69,117)
Comprehensive income (loss):
Net income (loss)	(64,074)	(75,237)	(80,871)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	5,475	(31,317)	(77,646)
Unrealized gains (losses) on available-for-sale securities	0	0	0
Other		(98)	(4)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	0	0	0
Equity in other comprehensive income (loss) of subsidiaries, net	0	0	0
Total other comprehensive income (loss), net of tax	5,475	(31,415)	(77,650)
Comprehensive income (loss)	(58,599)	(106,652)	(158,521)
Less: Comprehensive loss (income) attributable to non-controlling interests	8,795	14,543	27,392
Comprehensive income (loss) attributable to HSSC	(49,804)	(92,109)	(131,129)
Services and other revenue
Revenue:
Total revenue	1,629,194	1,724,299	1,691,757
Costs and expenses:
Cost of sales	562,849	544,915	572,637
Services and other revenue \| Eliminations
Revenue:
Total revenue	(25,523)	(22,609)	(35,349)
Costs and expenses:
Cost of sales	(29,610)	(23,512)	(33,730)
Services and other revenue \| Hughes Satellite Systems Corporation \| Reportable Legal Entities
Revenue:
Total revenue	0	0	0
Costs and expenses:
Cost of sales	0	0	0
Services and other revenue \| Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	1,336,782	1,428,960	1,452,180
Costs and expenses:
Cost of sales	419,074	420,767	443,806
Services and other revenue \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	317,935	317,948	274,926
Costs and expenses:
Cost of sales	173,385	147,660	162,561
Equipment revenue
Revenue:
Total revenue	374,149	270,427	205,601
Costs and expenses:
Cost of sales	292,290	231,960	166,429
Equipment revenue \| Eliminations
Revenue:
Total revenue	(20,578)	(39,753)	(77,009)
Costs and expenses:
Cost of sales	(14,583)	(37,173)	(77,009)
Equipment revenue \| Hughes Satellite Systems Corporation \| Reportable Legal Entities
Revenue:
Total revenue	0	0	0
Costs and expenses:
Cost of sales	0	0	0
Equipment revenue \| Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	360,656	284,139	256,090
Costs and expenses:
Cost of sales	285,665	251,195	223,086
Equipment revenue \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue	34,071	26,041	26,520
Costs and expenses:
Cost of sales	$ 21,208	$ 17,938	$ 20,352

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Research and Development Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Research and development expenses	$ 32,810	$ 31,777	$ 29,448
Cost of sales - equipment
Research and development expenses	31,781	29,636	19,788
Research and development expenses
Research and development expenses	$ 32,810	$ 31,777	$ 29,448

RELATED PARTY TRANSACTIONS - DISH NETWORK - Collocation and Antenna Space Agreement (Details) - DISH Network - Collocation and Antenna Space Agreements - renewal	1 Months Ended
	Nov. 30, 2021	Mar. 31, 2021	Sep. 30, 2019	Jul. 31, 2015
Related party transactions
Number of renewal terms				4
Term of renewal option (in years)	3 years			3 years
Termination notice required (months)	180 days
Cheyenne, Wyoming
Related party transactions
Number of renewal terms			4
Term of renewal option (in years)			3 years
Agreement term (in years)			5 years
Cheyenne, Wyoming And Gilbert, Arizona
Related party transactions
Number of renewal terms		4
Term of renewal option (in years)		3 years
Agreement term (in years)		5 years
Minimum
Related party transactions
Required renewal notice (days)	90 days
Minimum \| Cheyenne, Wyoming
Related party transactions
Required renewal notice (days)			90 days
Minimum \| Cheyenne, Wyoming And Gilbert, Arizona
Related party transactions
Required renewal notice (days)		90 days
Maximum
Related party transactions
Required renewal notice (days)	120 days
Maximum \| Cheyenne, Wyoming
Related party transactions
Required renewal notice (days)			120 days
Maximum \| Cheyenne, Wyoming And Gilbert, Arizona
Related party transactions
Required renewal notice (days)		120 days

SEGMENT REPORTING - Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting
Total revenue	$ 2,003,343	$ 1,994,726	$ 1,897,358
Capital expenditures	239,403	296,303	355,238
EBITDA	696,493	760,381	703,983
Hughes
Segment Reporting
Total revenue	1,966,587	1,956,226	1,860,834
ESS
Segment Reporting
Total revenue	19,132	17,295	16,237
All Other Segments and Eliminations
Segment Reporting
Total revenue	17,624	21,205	20,287
Intersegment revenue
Segment Reporting
Total revenue	(1,401)	(384)	(1,161)
Intersegment revenue \| Hughes
Segment Reporting
Total revenue	0	0	0
Intersegment revenue \| ESS
Segment Reporting
Total revenue	1,401	384	1,161
Operating segments \| Hughes
Segment Reporting
Total revenue	1,966,587	1,956,226	1,860,834
Capital expenditures	239,403	296,303	355,197
EBITDA	732,929	781,824	727,608
Operating segments \| ESS
Segment Reporting
Total revenue	20,533	17,679	17,398
Capital expenditures	0	0	41
EBITDA	14,416	9,185	7,873
Corporate, Non-Segment
Segment Reporting
Total revenue	16,223	20,821	19,126
Capital expenditures	0	0	0
EBITDA	$ (50,852)	$ (30,628)	$ (31,498)

MARKETABLE INVESTMENT SECURITIES (Tables)

12 Months Ended

Dec. 31, 2022

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Investment Securities

The following table presents our Marketable investment securities:


	As of December 31,
	2022		2021
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	154,580	$	284,787
Commercial paper	643,526		491,360
Other debt securities	1,663		78,355
Total available-for-sale debt securities	799,769		854,502
Equity securities	—		—
Total marketable investment securities	$	799,769	$	854,502

Schedule of Available-for-sale Securities Reconciliation

The following table presents the components of our available-for-sale debt securities:


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of December 31, 2022
Corporate bonds	$	154,517	$	119	$	(56)	$	154,580
Commercial paper	643,553		—		(27)		643,526
Other debt securities	1,663		—		—		1,663
Total available-for-sale debt securities	$	799,733	$	119	$	(83)	$	799,769
As of December 31, 2021
Corporate bonds	$	285,169	$	—	$	(382)	$	284,787
Commercial paper	491,360		—		—		491,360
Other debt securities	78,395		—		(40)		78,355
Total available-for-sale debt securities	$	854,924	$	—	$	(422)	$	854,502

Schedule of Activity on Available-for-sale Debt Securities

The following table presents the activity on our available-for-sale debt securities:


	For the years ended December 31,
		2022		2021		2020
Proceeds from sales		$	37,904	$	292,188	$	112,497

Schedule of Activity of Equity Securities

The following table presents the activity of our equity securities:


	For the years ended December 31,
	2022		2021		2020
Gains (losses) on investments, net	$	—	$	(6)	$	(235)

Schedule of Fair Value Measurements

The following table presents our marketable investment securities categorized by the fair value hierarchy, certain of which have historically experienced volatility:


	Level 1		Level 2		Total
As of December 31, 2022
Cash equivalents (including restricted)	$	496	$	548,058	$	548,554
Available-for-sale debt securities:
Corporate bonds	$	—	$	154,580	$	154,580
Commercial paper	—		643,526		643,526
Other debt securities	—		1,663		1,663
Total available-for-sale debt securities	—		799,769		799,769
Equity securities	—		—		—
Total marketable investment securities	$	—	$	799,769	$	799,769

As of December 31, 2021
Cash equivalents (including restricted)	$	4,032	$	320,732	$	324,764
Available-for-sale debt securities:
Corporate bonds	$	—	$	284,787	$	284,787
Commercial paper	—		491,360		491,360
Other debt securities	—		78,355		78,355
Total available-for-sale debt securities	—		854,502		854,502
Equity securities	—		—		—
Total marketable investment securities	$	—	$	854,502	$	854,502

GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Balance at beginning of period	$ 511,086	$ 511,597	$ 506,953
India JV formation	23,086	0	0
Foreign currency translation	(1,681)	(511)	4,644
Balance at end of period	$ 532,491	$ 511,086	$ 511,597

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

RELATED PARTY TRANSACTIONS - DISH NETWORK - TerreStar Agreement (Details) - DISH Network - TerreStar Agreement	1 Months Ended
	Dec. 31, 2017
Related party transactions
Minimum termination notice period (days)	21 days
Required minimum notice for termination of agreement (days)	90 days

REGULATORY AUTHORIZATIONS (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Regulatory Authorizations

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2019	$	12,524	$	(161)	$	12,363	$	400,000	$	412,363
Amortization expense	—		(902)		(902)		—		(902)
Currency translation adjustments	(1,019)		9		(1,010)		—		(1,010)
Balance, December 31, 2020	11,505		(1,054)		10,451		400,000		410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	$	11,331	$	(2,712)	$	8,619	$	400,000	$	408,619

Weighted-average useful life (in years)			14

GOODWILL

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

All of our goodwill is assigned to our Hughes segment, as it was generated through: i) the Hughes Acquisition; ii) the agreement with Yahsat pursuant to which, in November 2019, Yahsat contributed its satellite communications services business in Brazil to one of our Brazilian subsidiaries in exchange for a 20% equity ownership interest in that subsidiary (the “Yahsat Brazil JV Transaction”); and iii) the India JV formation.

During the quarter ended December 31, 2022, we conducted a quantitative interim test of goodwill for all of our reporting units due to the sustained decline in our stock price during that period. We estimated the reporting unit's fair value using the discounted cash flow method and the market comparable method. The discounted cash flow method used the reporting unit's projections of estimated operating results and cash flows that were discounted using a weighted-average cost of capital based on a reasonable market participant’s point of view. The main assumptions supporting the cash flow projections include, but are not limited to, revenue growth, margins, discount rate, and terminal growth rate. The financial projections reflect management's best estimate of economic and market conditions over the projected period, including forecasted revenue growth, margins, capital expenditures, depreciation, and amortization. Under the market comparable method, we used the guideline company method to develop valuation multiples and compare the single reporting unit to similar publicly traded companies. Additionally, we performed a reconciliation of our estimated fair value, determined using the discounted cash flows method and the market comparable method, to the Company’s market capitalization. As a result of this interim test, no goodwill impairment was identified. The fair value of the Hughes reporting unit exceeded the carrying value by more than 20%. We concluded that there were no other indicators of impairment for the quarter ended December 31, 2022.

The following table presents our goodwill:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	511,086	$	511,597	$	506,953
India JV formation	23,086		—		—
Foreign currency translation	(1,681)		(511)		4,644
Balance at end of period	$	532,491	$	511,086	$	511,597

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation and Basis of Presentation

These Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities in which we are the primary beneficiary and in other entities in which we own more than 50% of the outstanding voting shares and other shareholders do not have substantive rights to participate in management. For entities we control but do not wholly own, we record a non-controlling interest within shareholder’s equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation.

All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.

Use of Estimates

We are required to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs; (ii) allowances for doubtful accounts; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) assets and goodwill impairment testing.

We base our estimates and assumptions on historical experience, observable market inputs and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts and such differences may be material to our financial statements. Additionally, changing economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We review our estimates and assumptions periodically and the effects of revisions thereto are reflected in the period they occur or prospectively if the revised estimate affects future periods.

Fair Value Measurements

We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We utilize the highest level of inputs available according to the following hierarchy in determining fair value:

•Level 1 - Defined as observable inputs being quoted prices in active markets for identical assets;

•Level 2 - Defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and

•Level 3 - Defined as unobservable inputs for which little or no market data exists, consistent with characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability.

Fair values of our marketable investment securities are measured on a recurring basis based on a variety of observable market inputs. For our investments in publicly traded equity securities and U.S. government securities, fair value ordinarily is determined based on Level 1 measurements that reflect quoted prices for identical securities in active markets. Fair values of our investments in other marketable debt securities are generally based on Level 2 measurements as the markets for such debt securities are less active. We consider trades of identical debt securities on or near the measurement date as a strong indication of fair value and matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features may also be used to determine fair value of our investments in marketable debt securities. Fair values for our outstanding debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. Additionally, we use fair value measurements from time to time in connection with other investments, asset impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy.

Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during the years ended December 31, 2022 and 2021.

As of December 31, 2022 and 2021, the carrying amounts of our cash and cash equivalents, trade accounts receivable and contract assets, net, trade accounts payable, and accrued expenses and other current liabilities were equal to or approximated their fair value due to their short-term nature or proximity to current market rates.

Revenue Recognition

Overview

Revenue is recognized upon transfer of control of the promised goods or our performance of the services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations.

We also recognize lease revenue which is derived from leases of property and equipment which, for operating leases, is reported in Services and other revenue in the Consolidated Statements of Operations and, for sales-type leases, is reported in Equipment revenue in the Consolidated Statements of Operations. Certain of our customer contracts contain embedded equipment leases, which we separate from non-lease components of the contract based on the relative standalone selling prices of the lease and non-lease components.

Hughes Segment

Our Hughes segment service contracts typically obligate us to provide substantially the same services on a recurring basis in exchange for fixed recurring fees over the term of the contract. We satisfy such performance obligations over time and recognize revenue ratably as services are rendered over the service period. Certain of our contracts with service obligations provide for fees based on usage, capacity or volume. We satisfy these performance obligations and recognize the related revenue at the point in time, or over the period, when the services are rendered. Our Hughes segment also sells and leases communications equipment to its customers. Revenue from equipment sales generally is recognized based upon shipment terms. Our equipment sales contracts typically include standard product warranties, but generally do not provide for returns or refunds. Revenue for extended warranties is recognized ratably over the extended warranty period. For contracts with multiple performance obligations, we typically allocate the contract’s transaction price to each performance obligation based on their relative standalone selling prices. When the standalone selling price is not observable, our primary method used to estimate standalone selling price is the expected cost plus a margin. Our contracts generally require customer payments to be made at or shortly after the time we transfer control of goods or perform the services.

In addition to equipment and service offerings, our Hughes segment also enters into long-term contracts to design, develop, construct and install complex telecommunication networks for mobile system operators and enterprise customers. Revenue from such contracts is generally recognized over time as a measure of progress that depicts the transfer of control of the goods or services to the customer. Depending on the nature of the arrangement, we measure progress toward contract completion using an appropriate input method or output method. Under the input method, we recognize the transaction price as revenue based on the ratio of costs incurred to estimated total costs at completion. Under the output method, revenue and cost of sales are recognized as products are delivered based on the expected profit for the entire agreement. Profit margins on long-term contracts generally are based on estimates of revenue and costs at completion. We review and revise our estimates periodically and recognize related adjustments in the period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We generally receive interim payments as work progresses, although for some contracts, we may be entitled to receive an advance payment.

ESS Segment

Generally, our ESS segment service contracts with customers contain a single performance obligation and, therefore, there is no need to allocate the transaction price. We transfer control and recognize revenue for satellite services at the point in time or over the period when the services are rendered.

Lease Revenue

We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of

our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net.

Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date in Equipment revenue and periodic interest income in Services and other revenue. We report operating lease revenue in Services and other revenue.

Other

Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets.

Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment in the Consolidated Statements of Operations at the time of shipment.

Cost of Sales - Services and Other

Cost of sales - services and other in the Consolidated Statements of Operations primarily consists of costs of satellite capacity and services, hub infrastructure, customer care, wireline and wireless capacity and direct labor costs associated with the services provided and is generally charged to expense as incurred.

Cost of Sales - Equipment

Cost of sales - equipment in the Consolidated Statements of Operations primarily consists of inventory costs, including freight and royalties, and is generally recognized at the point in time control of the equipment is passed to the customer and related revenue is recognized.

Additionally, customer-related research and development costs are incurred in connection with the specific requirements of a customer’s order; in such instances, the amounts for these customer funded development efforts are also included in Cost of sales - equipment in the Consolidated Statements of Operations.

Stock-based Compensation Expense

Stock-based compensation expense is recognized based on the fair value of stock awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense for awards with service conditions only is recognized on a straight-line basis over the requisite service period for the entire award. Compensation expense for awards subject to performance conditions is recognized only when satisfaction of the performance condition is probable.

Advertising Costs

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations.Research and DevelopmentResearch and development costs, not incurred in connection with customer requirements, are generally expensed when incurred.

Debt Issuance Costs

Costs of issuing debt generally are deferred and amortized utilizing the effective interest method, with amortization included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations. We report unamortized debt issuance costs as a reduction of the related long-term debt in the Consolidated Balance Sheets.

Foreign Currency

The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates and translate income and expense accounts at monthly average rates. The resulting translation adjustments are reported as Foreign currency translation adjustments in the Consolidated Statements of Comprehensive Income (Loss). Except in certain uncommon circumstances, we have not recorded deferred income taxes related to our foreign currency translation adjustments.

Gains and losses resulting from the re-measurement of transactions denominated in foreign currencies are recognized in Foreign currency transaction gains (losses), net in the Consolidated Statements of Operations.

Income Taxes

We are included in the consolidated federal income tax return of EchoStar. We recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods based upon a separate return allocation method which results in income tax expense that approximates the expense that would result if we were a stand-alone entity. Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between GAAP carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax assets will not be realized in the foreseeable future. We determine deferred tax assets and liabilities separately for each taxing jurisdiction and report the net amount for each jurisdiction as a non-current asset or liability in the Consolidated Balance Sheets.

From time to time, we engage in transactions where the income tax consequences are uncertain. We recognize tax benefits when, in management’s judgment, a tax filing position is more likely than not to be sustained if challenged by the tax authorities. For tax positions that meet the more-likely-than-not threshold, we may not recognize a portion of a tax benefit depending on management’s assessment of how the tax position will ultimately be settled. Unrecognized tax benefits generally are netted against the deferred tax assets associated with our net operating loss and tax credit carryforwards. We adjust our estimates periodically based on ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and precedent. Estimates of our uncertain tax positions are made based upon prior experience and are updated in light of changes in facts and circumstances. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of audits may result in liabilities which could be materially different from these estimates. In such an event, we will record additional income tax provision or benefit in the period in which such resolution occurs. We classify interest and penalties, if any, associated with our unrecognized tax benefits as a component of income tax provision or benefit.

Lessee Accounting

At the inception of a contract, we assess whether the contract is, or contains, a lease. The assessment is based on (i) whether the contract involves the use of a distinct identified asset, (ii) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (iii) whether we have the right to direct the use of the asset. Our operating leases consist primarily of leases for office space, data centers and satellite-related ground infrastructure.

A lease is classified as a finance lease when one or more of the following criteria are met: (i) the lease transfers ownership of the asset by the end of the lease term, (ii) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (iii) the lease term is for a major part of the remaining useful life of the asset, (iv) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset or (v) the asset is of a specialized nature and there is not expected to be an alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if it does not meet any of these criteria. Our finance leases consist primarily of leases for satellite capacity.

All significant lease arrangements are generally recognized at lease commencement. Operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at commencement. An ROU asset and corresponding lease liability are not recorded for leases with an initial term of 12 months or less (short-term leases), and we recognize lease expense for these leases as incurred over the lease term. ROU assets represent our right to use an underlying asset during the reasonably certain lease term, and lease liabilities represent our obligation to make lease payments arising from the lease. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option.

The ROU asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. The lease liability is initially measured at the present value of the minimum lease payments, discounted using an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities are based on the original lease terms. In determining our incremental borrowing rate, we consider the lease term, secured incremental borrowing rate, and for leases denominated in a currency different than U.S. dollar, the collateralized borrowing rate in the foreign currency using the U.S. dollar and foreign currency swap spread, when available.

We report operating lease ROU assets in Operating lease right-of-use assets and operating lease liabilities in Accrued expenses and other current liabilities and Operating lease liabilities. We report finance lease ROU assets in Property and equipment, net and finance lease liabilities in Current portion of long-term debt, net and Long-term debt, net.

Other Comprehensive Income (Loss)The amounts reclassified to net income (loss) related to unrealized gain (loss) on available-for-sale securities are included in Gains (losses) on investments, net in the Consolidated Statements of Operations.

Cash and Cash Equivalents

We consider all liquid investments purchased with an original maturity of less than 90 days to be cash equivalents. Cash equivalents as of December 31, 2022 and 2021 primarily consisted of commercial paper, government bonds, corporate notes and money market funds. The amortized cost of these investments approximates their fair value.

Marketable Investment Securities

Debt Securities

Our corporate bond portfolio includes debt instruments issued by individual corporations, primarily in the industrial and financial services industries. Our commercial paper portfolio includes instruments issued by individual corporations, primarily in the industrial, financial services and utilities industries. Our other debt securities portfolio

includes investments in various debt instruments, including U.S. government bonds and mutual funds. We consider all liquid investments purchased with an original maturity of 90 days or less to be cash equivalents.

We account for our debt securities as available-for-sale or using the fair value option based on our investment strategy for the securities. For available-for-sale debt securities, we recognize periodic changes in the difference between fair value and amortized cost in Unrealized gains (losses) on available-for-sale securities in the Consolidated Statements of Comprehensive Income (Loss). Gains and losses realized upon sales of available-for-sale debt securities are reclassified from other comprehensive income (loss) and recognized on the trade date in Gains (losses) on investments, net in the Consolidated Statements of Operations. We use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of available-for-sale debt securities. Interest income from available-for-sale debt securities is reported in Interest income, net in the Consolidated Statements of Operations.

We periodically evaluate our available-for-sale debt securities portfolio to determine whether any declines in the fair value of these securities are other-than-temporary. Our evaluation considers, among other things, (i) the length of time and extent to which the fair value of such security has been lower than amortized cost, (ii) market and company-specific factors related to the security and (iii) our intent and ability to hold the investment to maturity or when it recovers its value. We generally consider a decline to be other-than-temporary when (i) we intend to sell the security, (ii) it is more likely than not that we will be required to sell the security before maturity or when it recovers its value or (iii) we do not expect to recover the amortized cost of the security at maturity. Declines in the fair value of available-for-sale debt securities that are determined to be other-than-temporary are reclassified from other comprehensive income (loss) and recognized in Net income (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment.

From time to time we make strategic investments in marketable corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income, net in the Consolidated Statements of Operations.

Equity Securities

We account for our equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net in the Consolidated Statements of Operations.

Restricted Marketable Investment Securities Restricted marketable investment securities that are pledged as collateral for our letters of credit and surety bonds are included in Other non-current assets, net in the Consolidated Balance Sheets. Restricted marketable securities are accounted for in the same manner as marketable securities that are not restricted, but are presented differently in the Consolidated Balance Sheets due to the restrictions.

Trade Accounts Receivable

Trade accounts receivable includes amounts billed and currently due from customers and represents our unconditional rights to consideration arising from our performance under our customer contracts. Trade accounts receivable also includes amounts due from customers under our leasing arrangements. We make ongoing estimates relating to the collectability of our trade accounts receivable and maintain an allowance for estimated losses resulting from the inability of our customers to make the required payments. In determining the amount of the allowance, we consider historical levels of credit losses and make judgments about the creditworthiness of our customers based on ongoing credit evaluations. Past due trade accounts receivable balances are written off when our internal collection efforts have been unsuccessful. Bad debt expense related to our trade accounts receivable and other contract assets is included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Contract AssetsContract assets represent revenue that we have recognized in advance of billing the customer and are included in Trade accounts receivable and contract assets, net or Other non-current assets, net in the Consolidated Balance Sheets based on the expected timing of customer payment. Our contract assets typically relate to our long-term contracts where we recognize revenue using the cost-based input method and the revenue recognized exceeds the amount billed to the customer. Our contract assets also include receivables related to sales-type leases recognized over the lease term as the customer is billed.

Contract Acquisition Costs

Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Inventory

Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the FIFO method and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value.

Property and Equipment

Satellites

Satellites are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, launch costs, capitalized interest and related insurance premiums. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite.

We have satellites acquired under finance leases. The recorded costs of those satellites are the present values of all lease payments. We amortize our finance lease ROU satellites over their respective lease terms.

Our satellites may experience anomalies from time to time, some of which may have a significant adverse effect on their remaining useful lives, the commercial operation of the satellites or our operating results or financial position.

We evaluate our satellites for impairment and test for recoverability whenever events or changes in circumstances indicate that their carrying value may not be recoverable. Certain anomalies may be considered a significant adverse change in the physical condition of a particular satellite. However, based on redundancies designed within each satellite, certain of these anomalies may not be considered to be significant events requiring a test of recoverability.

We generally do not carry in-orbit insurance on our satellites and payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures. However, we may be required to carry insurance on specific satellites and payloads per the terms of certain agreements. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis.

Other Property and Equipment

Other property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. Other property and equipment includes: land; buildings and improvements; furniture, fixtures, equipment and internal-use software; customer premises equipment; and construction in process. Costs related to the procurement and development of software for internal-use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Repair and maintenance costs are charged to expense when incurred.

Goodwill

We account for acquired businesses using the acquisition method of accounting which requires that the assets acquired and liabilities assumed be recorded at the date of acquisition at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. All of our goodwill is assigned to our Hughes segment.

We evaluate goodwill for impairment on an annual basis in our second fiscal quarter or whenever events and changes in circumstances indicate the carrying amounts may not be recoverable. Impairments may result from, among other things, deterioration in financial and operational performance, declines in stock price, increased attrition, adverse market conditions, adverse changes in applicable laws and/or regulations, deterioration of general macroeconomic conditions, fluctuations in foreign exchange rates, increased competitive markets in which we operate in, declining financial performance over a sustained period, changes in key personnel and/or strategy, and a variety of other factors. Our impairment assessment typically begins with a qualitative assessment to determine whether it is more likely than not the fair value of the reporting unit is less than its carrying amount. The qualitative assessment includes comparing the overall financial performance against the planned results. In the performance of the qualitative assessment, we analyze a variety of events or factors that may influence the fair value of the reporting unit, that could include, but are not limited to: macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity-specific events which requires significant judgment. If we determine in the qualitative assessment that it is more likely than not that the fair value is less than its carrying value, then we perform a quantitative assessment to determine the estimated fair value of the indefinite lived asset or reporting unit. We could also choose the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to the quantitative impairment test. In the quantitative assessment, fair value is usually estimated using two valuation approaches: the discounted cash flows method and the market comparable method. In the performance of the quantitative assessment, we use a variety of inputs, some of which may require significant judgment, that influence the fair value of the reporting unit, that could include, but are not limited to: discount rate, revenue growth rate, amount and timing of future cash flows, guideline public company metrics, and comparable market transactions. In addition, we also perform a market capitalization reconciliation to compare the estimated fair value, determined using the discounted cash flows method and the market comparable method, to the Company’s market capitalization as of the date of the test. If the carrying value exceeds the estimated fair value, then an impairment is recognized for the difference.

There has been no impairment to date.

Regulatory Authorizations

Finite Lived

We have regulatory authorizations that are not related to the Federal Communications Commission (“FCC”) and have determined that they have finite lives due to uncertainties about the ability to extend or renew their terms.

Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred.

Indefinite Lived

We also have indefinite lived regulatory authorizations that primarily consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations. We have determined that our FCC authorizations generally have indefinite useful lives based on the following:

•FCC authorizations are non-depleting assets;

•Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment;

•Expenditures required to maintain the authorization are not significant; and

•We intend to use these authorizations indefinitely.

Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred.

Other Intangible Assets

Our other intangible assets consist of customer relationships, patents, trademarks and licenses which are amortized using the straight-line method over their estimated useful lives. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that indicate that the carrying amount of the assets may not be recoverable.

Impairment of Long-lived Assets

We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets held and used in operations, the asset is not recoverable if the carrying amount of the asset exceeds its undiscounted estimated future net cash flows. When an asset is not recoverable, we adjust the carrying amount of such asset to its estimated fair value and recognize the impairment loss in Impairment of long-lived assets in the Consolidated Statements of Operations.

Other Investments

Equity Method Investments

We use the equity method to account for investments when we have the ability to exercise significant influence on the operating decisions of the affiliate. Such investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Equity in earnings (losses) of unconsolidated affiliates, net in the Consolidated Statements of Operations. Additionally, the carrying amount of such investments includes a component of goodwill when the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the affiliate. Lastly, dividends received from these affiliates reduces the carrying amount of our investment.

Other Equity Investments

We generally measure investments in non-publicly traded equity instruments without a readily determinable fair value at cost adjusted for observable price changes in orderly transactions for the identical or similar securities of the same issuer and changes resulting from impairments, if any. Other equity instruments are measured to determine their value based on observable market information. When we adjust the carrying amount of an investment to its estimated fair value, the gain or loss is recorded in Gains (losses) on investments, net in the Consolidated Statements of Operations.

Impairment Considerations

We periodically evaluate all of our other investments to determine whether events or changes in circumstances have occurred that may have a significant adverse effect on the fair value of the investment. We consider information if provided to us by our investees such as current financial statements, business plans, investment documentation, capitalization tables, liquidation waterfalls, and board materials; and we may make additional inquiries of investee management.

Indicators of impairment may include, but are not limited to, unprofitable operations, material loss contingencies, changes in business strategy, changes in market trends or market conditions, changes in the investees’ enterprise value and changes in the investees’ investment pricing. When we determine that one of our other investments is impaired we reduce its carrying value to its estimated fair value and recognize the impairment loss in Other-than-temporary impairment losses on equity method investments or Gains (losses) on investments, net in the Consolidated Statements of Operations.

Contract LiabilitiesContract liabilities consist of advance payments and billings in excess of revenue recognized under customer contracts and are included in Contract liabilities or Other non-current liabilities in the Consolidated Balance Sheets based on the timing of when we expect to recognize revenue. We recognize contract liabilities as revenue after all revenue recognition criteria have been met.Recently Adopted Accounting Pronouncements

Government Assistance

On January 1, 2022 we adopted Accounting Standards Update (“ASU”) No. 2021-10 - Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The Topic 832 disclosure requirements include: (i) the nature of the transactions and the related accounting policy used; (ii) the line items on the balance sheet and income statement that are affected and the amounts applicable to each financial statement line item; and (iii) significant terms and conditions of the transactions. Our adoption of this ASU did not have a material impact on our Consolidated Financial Statements.

Income Taxes

On January 1, 2021, we adopted ASU No. 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12 is part of the Financial Accounting Standards Board (“FASB”) overall simplification initiative and seeks to simplify the accounting for income taxes by updating certain guidance and removing certain exceptions. Our adoption of this ASU did not have a material impact on our Consolidated Financial Statements.

Credit Losses

On January 1, 2020, we adopted ASU No. 2016-13 - Financial Instruments - Credit Losses (Topic 326), as amended, and codified in Accounting Standards Codification Topic 326 (“ASC 326”). ASC 326 introduces a new approach to the periodic estimation of credit losses for certain financial assets based on expected losses instead of incurred losses. It also modifies the impairment model for available-for-sale debt securities and provides a simplified accounting model for purchased financial assets that have experienced credit deterioration since their original purchase. We have elected to apply the requirements of the new standard prospectively and we recognized a cumulative effect of adoption of $2.2 million to Accumulated earnings (losses) as of January 1, 2020. Based on this election, we did not restate our comparative Consolidated Financial Statements and they continue to be reported under the accounting standards in effect for the periods before January 1, 2020.

Financial Impact of Adoption. The following table presents our adoption of this new standard resulting in adjustments to our Consolidated Balance Sheet effective January 1, 2020:


	Balance December 31, 2019		Adoption of ASC 326 Increase (Decrease)		Balance January 1, 2020
Trade accounts receivable and contract assets, net	$	196,520	$	(13,672)	$	182,848
Other current assets, net	$	301,652	$	6,723	$	308,375
Other non-current assets, net	$	251,936	$	4,050	$	255,986
Total assets	$	5,572,035	$	(2,899)	$	5,569,136
Deferred tax liabilities, net	$	380,316	$	(490)	$	379,826
Accumulated earnings (losses)	$	664,415	$	(2,169)	$	662,246
Non-controlling interests	$	75,748	$	(240)	$	75,508
Total shareholder's equity	$	2,134,163	$	(2,409)	$	2,131,754
Total liabilities and shareholder's equity	$	5,572,035	$	(2,899)	$	5,569,136

The application of ASC 326 requirements did not materially affect our Consolidated Statements of Operations for the year ended December 31, 2020.

Recently Issued Accounting Pronouncements Not Yet Adopted

Business Combinations

In October 2021, the FASB issued ASU No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is effective for the Company for annual and interim periods in fiscal years beginning after December 15, 2022. The ASU is applied to business combinations occurring on or after the effective date.

Reference Rate Reform

In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848), and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating losses, credit and other carryforwards	$ 119,594	$ 121,021
Other investments	11,648	8,890
Accrued expenses	53,324	30,973
Stock-based compensation	5,645	6,833
Other assets	32,824	8,985
Total deferred tax assets	223,035	176,702
Valuation allowance	(153,233)	(139,727)
Deferred tax assets after valuation allowance	69,802	36,975
Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	(332,884)	(338,130)
Other liabilities	(18,853)	(27,840)
Total deferred tax liabilities	(351,737)	(365,970)
Deferred tax assets after valuation allowance	69,802	36,975
Total net deferred tax liabilities	(281,935)	(328,995)
Foreign
Deferred tax assets:
Deferred tax assets after valuation allowance	6,277	5,267
Deferred tax liabilities:
Deferred tax assets after valuation allowance	6,277	5,267
Federal
Deferred tax liabilities:
Total net deferred tax liabilities	$ (288,212)	$ (334,262)

REGULATORY AUTHORIZATIONS

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

REGULATORY AUTHORIZATIONS

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2019	$	12,524	$	(161)	$	12,363	$	400,000	$	412,363
Amortization expense	—		(902)		(902)		—		(902)
Currency translation adjustments	(1,019)		9		(1,010)		—		(1,010)
Balance, December 31, 2020	11,505		(1,054)		10,451		400,000		410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	$	11,331	$	(2,712)	$	8,619	$	400,000	$	408,619

Weighted-average useful life (in years)			14

Future Amortization

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	836
2024	836
2025	836
2026	836
2027	836
2028 and beyond	4,439
Total	$	8,619

OTHER INTANGIBLE ASSETS

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2019	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2020	270,300		51,400		29,700		351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	$	274,284	$	51,400	$	29,700	$	355,384

Accumulated amortization:
As of December 31, 2019	$	(257,933)	$	(51,400)	$	(12,746)	$	(322,079)
Amortization expense	(9,496)		—		(1,485)		(10,981)
As of December 31, 2020	(267,429)		(51,400)		(14,231)		(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	$	(271,085)	$	(51,400)	$	(17,201)	$	(339,686)

Carrying amount:
As of December 31, 2021	$	—	$	—	$	13,984	$	13,984
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698

Weighted-average useful life (in years)	8		6		20

Future Amortization

The following table presents our estimated future amortization of other intangible assets as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	2,282
2024	2,282
2025	2,282
2026	2,282
2027	1,496
2028 and beyond	5,074
Total	$	15,698

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt
Less: Unamortized debt issuance costs	$ (3,223)	$ (4,006)
Carrying amount, total long-term debt, net	1,496,777	1,495,994
Fair value, total long-term debt, net	$ 1,435,253	1,664,295
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026
Debt
Effective Interest Rate	5.32%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 727,763	825,555
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Effective Interest Rate	6.688%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 707,490	$ 838,740

EMPLOYEE BENEFIT PLANS - 401(k) Employee Savings Plans (Details) - EchoStar 401(k) Plan - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee benefit plans
Contribution limit per employee, as a percentage of eligible compensation	75.00%
Employer matching contribution as a percentage of voluntary employee contributions under 401(k) plan	50.00%
Percentage of eligible compensation, matched 50% by employer	6.00%
Percentage of eligible compensation, matched 100% by employer	3.00%
Employer maximum annual contribution per employee under 401(k) plan	$ 7,500
Vesting percentage of matching contributions to eligible employees per year	20.00%
Vesting percentage of matching contributions to eligible employees after specified period of service	100.00%
Eligibility for employer matching contributions, period of service	5 years
Matching contributions	$ 5,475,000	$ 5,434,000	$ 5,239,000
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$ 7,042,000	$ 7,125,000	$ 6,921,000

REVENUE RECOGNITION - Lease Income By Lease Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Sales-type lease revenue:
Revenue at lease commencement	$ 7,557	$ 7,998	$ 6,982
Interest income	1,220	728	393
Total sales-type lease revenue	8,777	8,726	7,375
Operating lease revenue	64,375	65,560	65,849
Total lease revenue	73,152	74,286	$ 73,224
Sales-type lease receivable	$ 21,900	$ 17,100
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue

LESSEE ACCOUNTING (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Schedule of Lease Assets and Liabilities

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2022		2021
Right-of-use assets:
Operating	$	150,632	$	148,221
Finance	238,748		258,498
Total right-of-use assets	$	389,380	$	406,719

Lease liabilities:
Current:
Operating	$	17,766	$	16,697
Finance	—		123
Total current	17,766		16,820
Non-current:
Operating	135,122		134,001
Finance	—		—
Total non-current	135,122		134,001
Total lease liabilities	$	152,888	$	150,821

Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows

The following table presents the components of lease cost and weighted-average lease terms and discount rates for operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Lease cost:
Operating lease cost	$	25,219	$	23,323	$	23,321
Finance lease cost:
Amortization of right-of-use assets	29,906		29,270		27,611
Interest on lease liabilities	7		49		106
Total finance lease cost	29,913		29,319		27,717
Short-term lease cost	258		—		132
Variable lease cost	2,246		1,895		3,799
Total lease cost	$	57,636	$	54,537	$	54,969


	As of December 31,
	2022		2021
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.3 years
Operating leases	8.0 years		10.8 years

Weighted-average discount rate:
Finance leases	—	%	12.8	%
Operating leases	5.9	%	5.6	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	24,653	$	21,808	$	21,313
Operating cash flows from finance leases	7		49		106
Financing cash flows from finance leases	124		430		499

Schedule of Operating Lease Liability Maturity

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022:


	Operating Leases
Year ending December 31,
2023	$	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
2028 and beyond	97,162
Total future minimum lease payments	200,530
Less: Interest	(47,642)
Total lease liabilities	$	152,888

Schedule of Financing Lease Liability Maturity

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022:


	Operating Leases
Year ending December 31,
2023	$	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
2028 and beyond	97,162
Total future minimum lease payments	200,530
Less: Interest	(47,642)
Total lease liabilities	$	152,888

RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Hughes Systique
Related party transactions
Ownership interest in related party (as a percent)	42.00%
Ownership interest percentage by related party	25.00%
TerreStar Solutions, Inc.
Related party transactions
Investment nonvoting interest ownership percentage(at least)	15.00%
Services and other revenue - DISH Network	$ 2.0	$ 1.9	$ 4.4
Trade accounts receivable - DISH Network	$ 0.5

- Definition

Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07.1(c))
-URI https://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(C))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1(e))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

+ Details

SEGMENT REPORTING - Narrative (Details)	12 Months Ended
SEGMENT REPORTING - Narrative (Details)	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of business segments	2

RELATED PARTY TRANSACTIONS - ECHOSTAR - Echostar - Operating Expenses (Details) - EchoStar - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Operating expenses - EchoStar	$ 75,462	$ 56,430	$ 56,859
Related party payables - EchoStar - current	216,504	124,578
Related party payables - EchoStar - non-current	23,423	24,118
Total related party payables - EchoStar	$ 239,927	$ 148,696

SUPPLEMENTAL FINANCIAL INFORMATION - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 14,588	$ 15,386	$ 23,777
Credit losses	32,910	22,591	18,582
Foreign currency translation	3,871	154	(942)
Deductions	(36,011)	(23,543)	(26,031)
Balance at end of period	15,358	14,588	15,386
Adoption of ASC 326 Increase (Decrease)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Other current assets, net and other non-current assets, net				$ 13,400
Other current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	0	1,747	0
Credit losses	0	0	1,595
Foreign currency translation	0	(1,747)	152
Deductions	0	0	0
Balance at end of period	0	0	1,747
Other non-current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	16,709	12,869	0
Credit losses	0	3,328	13,378
Foreign currency translation	0	1,159	(509)
Deductions	0	(647)	0
Balance at end of period	$ 16,709	$ 16,709	$ 12,869

RELATED PARTY TRANSACTIONS - DISH NETWORK - Other Agreements (Details) - shares	1 Months Ended
	Sep. 30, 2019	May 31, 2019
Class A common stock \| DISH Network
Related party transactions
Entity shares issued per acquiree share (in shares)	0.23523769	0.23523769

Property and Equipment - Schedule of Other Depreciation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other property and equipment, net
Other property and equipment depreciation expense:
Depreciation	$ 297,110	$ 324,835	$ 327,476
Buildings and improvements
Other property and equipment depreciation expense:
Depreciation	3,661	4,908	4,285
Furniture, fixtures, equipment and other
Other property and equipment depreciation expense:
Depreciation	71,804	72,855	76,649
Customer premises equipment
Other property and equipment depreciation expense:
Depreciation	$ 221,645	$ 247,072	$ 246,542

RELATED PARTY TRANSACTIONS - DISH NETWORK - Services and Other Revenue - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Services and other revenue - DISH Network	$ 17,832	$ 21,718	$ 25,930
Trade accounts receivable - DISH Network	$ 1,992	$ 3,457

- Definition

+ References

+ Details

GOODWILL (Details)	12 Months Ended
GOODWILL (Details)	Dec. 31, 2022 USD ($)
Goodwill [Line Items]
Goodwill impairment loss	$ 0
India JV \| Yahsat
Goodwill [Line Items]
Equity ownership percentage	20.00%
India JV \| Hughes \| Yahsat
Goodwill [Line Items]
Equity ownership percentage	20.00%

REGULATORY AUTHORIZATIONS - Schedule of Estimated Future Amortization of Intangible Assets (Details) - Regulatory authorization - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
For the years ending December 31,
2023	$ 836
2024	836
2025	836
2026	836
2027	836
2028 and beyond	4,439
Total	$ 8,619	$ 8,959	$ 10,451	$ 12,363

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the balances of Accumulated other comprehensive income (loss) by component:


	Cumulative Foreign Currency Translation Adjustments		Unrealized Gain (Loss) On Available-For-Sale Securities		Other		Accumulated Other Comprehensive Income (Loss)
Balance, December 31, 2020	$	(146,953)	$	113	$	—	$	(146,840)
Other comprehensive income (loss) before reclassifications	(26,928)		490		(98)		(26,536)
Amounts reclassified to net income (loss)	—		(5)		—		(5)
Other comprehensive income (loss)	(26,928)		485		(98)		(26,541)
Balance, December 31, 2021	(173,881)		598		(98)		(173,381)
Other comprehensive income (loss) before reclassifications	3,767		(553)		—		3,214
Amounts reclassified to net income (loss)	—		(17)		—		(17)
Other comprehensive income (loss)	3,767		(570)		—		3,197
Balance, December 31, 2022	$	(170,114)	$	28	$	(98)	$	(170,184)

SUPPLEMENTAL FINANCIAL INFORMATION - Accrued Expenses and Other Current Liabilities and Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accrued expenses and other current liabilities:
Accrued compensation	$ 40,684	$ 45,630
Operating lease obligation	17,766	16,697
Accrued interest	39,194	39,289
Accrued taxes	10,631	9,790
Accrual for license fee dispute	10,191	11,178
Other	58,362	61,130
Accrued expenses and other current liabilities	393,899	308,879
Other non-current liabilities:
Accrual for license fee dispute	57,292	69,484
Contract liabilities	8,326	10,669
Other	44,856	48,980
Total other non-current liabilities	133,897	153,251
EchoStar
Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	216,504	124,578
Other non-current liabilities:
Related party payables - EchoStar	23,423	24,118
Contract liabilities	8,326	10,669
DISH Network
Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	$ 567	$ 587

MARKETABLE INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)
Investments, Debt and Equity Securities [Abstract]
Debt securities with contractual maturities of one year or less	$ 784.4
Debt securities with contractual maturities exceeding one year	$ 15.4

MARKETABLE INVESTMENT SECURITIES - Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Gains (losses) on investments, net	$ 0	$ (6)	$ (235)

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2022

Supplemental Guarantor and Non-Guarantor Financial Information

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

Consolidating Balance Sheet as of December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	547,605	$	25,318	$	80,209	$	—	$	653,132
Marketable investment securities	799,769		—		—		—		799,769
Trade accounts receivable and contract assets, net	—		168,484		67,852		—		236,336
Other current assets, net	71		1,330,813		284,621		(1,340,303)		275,202
Total current assets	1,347,445		1,524,615		432,682		(1,340,303)		1,964,439
Non-current assets:
Property and equipment, net	—		1,140,294		235,710		—		1,376,004
Operating lease right-of-use assets	—		121,609		29,023		—		150,632
Goodwill	—		504,173		28,318		—		532,491
Regulatory authorizations, net	—		400,000		8,619		—		408,619
Other intangible assets, net	—		12,499		3,199		—		15,698
Other investments, net	8,920		—		74,603		—		83,523
Investment in subsidiaries	3,312,961		358,141		—		(3,671,102)		—
Other non-current assets, net	1,095		261,906		163,165		(140,289)		285,877
Total non-current assets	3,322,976		2,798,622		542,637		(3,811,391)		2,852,844
Total assets	$	4,670,421	$	4,323,237	$	975,319	$	(5,151,694)	$	4,817,283
Liabilities and Shareholder's Equity
Current liabilities:
Trade accounts payable	$	477	$	85,327	$	12,425	$	—	$	98,229
Contract liabilities	—		115,893		5,846		—		121,739
Accrued expenses and other current liabilities	1,121,740		296,666		315,796		(1,340,303)		393,899
Total current liabilities	1,122,217		497,886		334,067		(1,340,303)		613,867
Non-current liabilities:
Long-term debt, net	1,496,777		—		—		—		1,496,777
Deferred tax liabilities, net	—		288,716		1,451		(410)		289,757
Operating lease liabilities	—		111,052		24,070		—		135,122
Other non-current liabilities	—		113,183		160,593		(139,879)		133,897
Total non-current liabilities	1,496,777		512,951		186,114		(140,289)		2,055,553
Total liabilities	2,618,994		1,010,837		520,181		(1,480,592)		2,669,420
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,051,427		3,312,400		358,702		(3,671,102)		2,051,427
Non-controlling interests	—		—		96,436		—		96,436
Total shareholder's equity	2,051,427		3,312,400		455,138		(3,671,102)		2,147,863
Total liabilities and shareholder's equity	$	4,670,421	$	4,323,237	$	975,319	$	(5,151,694)	$	4,817,283

Consolidating Balance Sheet as of December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	324,764	$	42,550	$	61,854	$	—	$	429,168
Marketable investment securities	854,502		—		—		—		854,502
Trade accounts receivable and contract assets, net	—		127,350		54,713		—		182,063
Other current assets, net	170,283		1,056,871		94,185		(1,044,495)		276,844
Total current assets	1,349,549		1,226,771		210,752		(1,044,495)		1,742,577
Non-current assets:
Property and equipment, net	—		1,209,859		313,588		—		1,523,447
Operating lease right-of-use assets	—		117,912		30,309		—		148,221
Goodwill	—		504,173		6,913		—		511,086
Regulatory authorizations, net	—		400,000		8,959		—		408,959
Other intangible assets, net	—		13,984		—		—		13,984
Other investments, net	—		9,600		81,626		—		91,226
Investment in subsidiaries	3,126,926		292,211		—		(3,419,137)		—
Other non-current assets, net	1,191		299,149		97,305		(94,805)		302,840
Total non-current assets	3,128,117		2,846,888		538,700		(3,513,942)		2,999,763
Total assets	$	4,477,666	$	4,073,659	$	749,452	$	(4,558,437)	$	4,742,340
Liabilities and Shareholder's Equity
Current liabilities:
Trade accounts payable	$	—	$	92,156	$	13,321	$	—	$	105,477
Contract liabilities	—		134,474		6,869		—		141,343
Accrued expenses and other current liabilities	972,936		218,463		161,975		(1,044,495)		308,879
Total current liabilities	972,936		445,093		182,165		(1,044,495)		555,699
Non-current liabilities:
Long-term debt, net	1,495,994		—		—		—		1,495,994
Deferred tax liabilities, net	—		334,148		258		—		334,406
Operating lease liabilities	—		108,431		25,570		—		134,001
Other non-current liabilities	—		59,623		188,432		(94,804)		153,251
Total non-current liabilities	1,495,994		502,202		214,260		(94,804)		2,117,652
Total liabilities	2,468,930		947,295		396,425		(1,139,299)		2,673,351
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,008,736		3,126,364		292,774		(3,419,138)		2,008,736
Non-controlling interests	—		—		60,253		—		60,253
Total shareholder's equity	2,008,736		3,126,364		353,027		(3,419,138)		2,068,989
Total liabilities and shareholder's equity	$	4,477,666	$	4,073,659	$	749,452	$	(4,558,437)	$	4,742,340

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,336,782	$	317,935	$	(25,523)	$	1,629,194
Equipment revenue	—		360,656		34,071		(20,578)		374,149
Total revenue	—		1,697,438		352,006		(46,101)		2,003,343
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		419,074		173,385		(29,610)		562,849
Cost of sales - equipment (exclusive of depreciation and amortization)	—		285,665		21,208		(14,583)		292,290
Selling, general and administrative expenses	—		346,392		85,393		(1,908)		429,877
Research and development expenses	—		32,447		363		—		32,810
Depreciation and amortization	—		293,330		137,735		—		431,065
Total costs and expenses	—		1,376,908		418,084		(46,101)		1,748,891
Operating income (loss)	—		320,530		(66,078)		—		254,452
Other income (expense):
Interest income	25,801		5,345		4,655		(4,989)		30,812
Interest expense, net of amounts capitalized	(89,846)		4,170		(11,699)		4,989		(92,386)
Gains (losses) on investments, net	28		217		—		—		245
Equity in earnings (losses) of unconsolidated affiliates, net	880		440		(7,023)		—		(5,703)
Equity in earnings (losses) of subsidiaries, net	193,023		(53,571)		—		(139,452)		—
Foreign currency transaction gains (losses), net	—		6,704		(688)		—		6,016
Other, net	—		(28,397)		28,312		—		(85)
Total other income (expense), net	129,886		(65,092)		13,557		(139,452)		(61,101)
Income (loss) before income taxes	129,886		255,438		(52,521)		(139,452)		193,351
Income tax benefit (provision), net	19,527		(62,415)		(11,553)		—		(54,441)
Net income (loss)	149,413		193,023		(64,074)		(139,452)		138,910
Less: Net loss (income) attributable to non-controlling interests	—		—		10,503		—		10,503
Net income (loss) attributable to HSSC	$	149,413	$	193,023	$	(53,571)	$	(139,452)	$	149,413
Comprehensive income (loss):
Net income (loss)	$	149,413	$	193,023	$	(64,074)	$	(139,452)	$	138,910
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		5,475		—		5,475
Unrealized gains (losses) on available-for-sale securities	(553)		—		—		—		(553)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(17)		—		—		—		(17)
Equity in other comprehensive income (loss) of subsidiaries, net	3,770		3,770		—		(7,540)		—
Total other comprehensive income (loss), net of tax	3,200		3,770		5,475		(7,540)		4,905
Comprehensive income (loss)	152,613		196,793		(58,599)		(146,992)		143,815
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		8,795		—		8,795
Comprehensive income (loss) attributable to HSSC	$	152,613	$	196,793	$	(49,804)	$	(146,992)	$	152,610

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,428,960	$	317,948	$	(22,609)	$	1,724,299
Equipment revenue	—		284,139		26,041		(39,753)		270,427
Total revenue	—		1,713,099		343,989		(62,362)		1,994,726
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		420,767		147,660		(23,512)		544,915
Cost of sales - equipment (exclusive of depreciation and amortization)	—		251,195		17,938		(37,173)		231,960
Selling, general and administrative expenses	—		331,973		91,939		(1,677)		422,235
Research and development expenses	—		31,159		618		—		31,777
Depreciation and amortization	—		333,618		130,528		—		464,146
Impairment of long-lived assets	—		210		—		—		210
Total costs and expenses	—		1,368,922		388,683		(62,362)		1,695,243
Operating income (loss)	—		344,177		(44,694)		—		299,483
Other income (expense):
Interest income, net	3,367		5,270		4,460		(4,951)		8,146
Interest expense, net of amounts capitalized	(120,635)		1,189		(12,004)		4,951		(126,499)
Gains (losses) on investments, net	2		2,101		—		—		2,103
Equity in earnings (losses) of unconsolidated affiliates, net	—		1,714		(7,061)		—		(5,347)
Equity in earnings (losses) of subsidiaries, net	207,895		(65,083)		—		(142,812)		—
Foreign currency transaction gains (losses), net	—		(72)		(11,422)		—		(11,494)
Other, net	(1,938)		3,380		(106)		—		1,336
Total other income (expense), net	88,691		(51,501)		(26,133)		(142,812)		(131,755)
Income (loss) before income taxes	88,691		292,676		(70,827)		(142,812)		167,728
Income tax benefit (provision), net	32,080		(84,781)		(4,410)		—		(57,111)
Net income (loss)	120,771		207,895		(75,237)		(142,812)		110,617
Less: Net loss (income) attributable to non-controlling interests	—		—		10,154		—		10,154
Net income (loss) attributable to HSSC	$	120,771	$	207,895	$	(65,083)	$	(142,812)	$	120,771
Comprehensive income (loss):
Net income (loss)	$	120,771	$	207,895	$	(75,237)	$	(142,812)	$	110,617
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		(31,317)		—		(31,317)
Unrealized gains (losses) on available-for-sale securities	490		—		—		—		490
Other	—		—		(98)		—		(98)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(5)		—		—		—		(5)
Equity in other comprehensive income (loss) of subsidiaries, net	(27,026)		(27,026)		—		54,052		—
Total other comprehensive income (loss), net of tax	(26,541)		(27,026)		(31,415)		54,052		(30,930)
Comprehensive income (loss)	94,230		180,869		(106,652)		(88,760)		79,687
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		14,543		—		14,543
Comprehensive income (loss) attributable to HSSC	$	94,230	$	180,869	$	(92,109)	$	(88,760)	$	94,230

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2020


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,452,180	$	274,926	$	(35,349)	$	1,691,757
Equipment revenue	—		256,090		26,520		(77,009)		205,601
Total revenue	—		1,708,270		301,446		(112,358)		1,897,358
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		443,806		162,561		(33,730)		572,637
Cost of sales - equipment (exclusive of depreciation and amortization)	—		223,086		20,352		(77,009)		166,429
Selling, general and administrative expenses	—		359,151		75,876		(1,619)		433,408
Research and development expenses	—		28,846		602		—		29,448
Depreciation and amortization	—		391,319		107,557		—		498,876
Impairment of long-lived assets	—		—		—		—		—
Total costs and expenses	—		1,446,208		366,948		(112,358)		1,700,798
Operating income (loss)	—		262,062		(65,502)		—		196,560
Other income (expense):
Interest income, net	14,843		4,049		3,711		(3,801)		18,802
Interest expense, net of amounts capitalized	(162,012)		(2,691)		(11,564)		3,801		(172,466)
Gains (losses) on investments, net	(82)		(150)		—		—		(232)
Equity in earnings (losses) of unconsolidated affiliates, net	—		(6,116)		—		—		(6,116)
Equity in earnings (losses) of subsidiaries, net	121,688		(68,916)		—		(52,772)		—
Foreign currency transaction gains (losses), net	—		(269)		3,696		—		3,427
Other, net	—		(645)		359		—		(286)
Total other income (expense), net	(25,563)		(74,738)		(3,798)		(52,772)		(156,871)
Income (loss) before income taxes	(25,563)		187,324		(69,300)		(52,772)		39,689
Income tax benefit (provision), net	34,888		(65,435)		(11,571)		—		(42,118)
Net income (loss)	9,325		121,889		(80,871)		(52,772)		(2,429)
Less: Net loss (income) attributable to non-controlling interests	—		—		11,754		—		11,754
Net income (loss) attributable to HSSC	$	9,325	$	121,889	$	(69,117)	$	(52,772)	$	9,325
Comprehensive income (loss):
Net income (loss)	$	9,325	$	121,889	$	(80,871)	$	(52,772)	$	(2,429)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		(77,646)		—		(77,646)
Unrealized gains (losses) on available-for-sale securities	(192)		—		—		—		(192)
Other	—		—		(4)		—		(4)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(1)		—		—		—		(1)
Equity in other comprehensive income (loss) of subsidiaries, net	(62,012)		(62,012)		—		124,024		—
Total other comprehensive income (loss), net of tax	(62,205)		(62,012)		(77,650)		124,024		(77,843)
Comprehensive income (loss)	(52,880)		59,877		(158,521)		71,252		(80,272)
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		27,392		—		27,392
Comprehensive income (loss) attributable to HSSC	$	(52,880)	$	59,877	$	(131,129)	$	71,252	$	(52,880)

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	149,413	$	193,023	$	(64,074)	$	(139,452)	$	138,910
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(205,763)		335,155		131,098		139,452		399,942
Net cash provided by (used for) operating activities	(56,350)		528,178		67,024		—		538,852

Cash flows from investing activities:
Purchases of marketable investment securities	(986,736)		—		—		—		(986,736)
Sales and maturities of marketable investment securities	1,045,950		—		—		—		1,045,950

Expenditures for property and equipment	—		(193,449)		(45,954)		—		(239,403)

Expenditures for externally marketed software	—		(23,105)		—		—		(23,105)


Distributions (contributions) and advances from (to) subsidiaries, net	317,977		—		—		(317,977)		—

India JV formation	—		(7,892)		—		—		(7,892)
Dividend received from unconsolidated affiliate	2,000		—		—		—		2,000
Net cash provided by (used for) investing activities	379,191		(224,446)		(45,954)		(317,977)		(209,186)

Cash flows from financing activities:

Payment of finance lease obligations	—		—		(120)		—		(120)
Payment of in-orbit incentive obligations	—		(2,988)		—		—		(2,988)

Dividend paid to EchoStar	(100,000)		—		—		—		(100,000)

Contribution (distributions) and advances (to) from parent, net	—		(317,977)		—		317,977		—
Net cash provided by (used for) financing activities	(100,000)		(320,965)		(120)		317,977		(103,108)

Effect of exchange rates on cash and cash equivalents	—		—		(2,233)		—		(2,233)
Net increase (decrease) in cash and cash equivalents	222,841		(17,233)		18,717		—		224,325
Cash and cash equivalents, including restricted amounts, beginning of period	324,764		42,549		62,835		—		430,148
Cash and cash equivalents, including restricted amounts, end of period	$	547,605	$	25,316	$	81,552	$	—	$	654,473

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	120,771	$	207,895	$	(75,237)	$	(142,812)	$	110,617
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(213,342)		479,663		142,561		142,812		551,694
Net cash provided by (used for) operating activities	(92,571)		687,558		67,324		—		662,311

Cash flows from investing activities:
Purchases of marketable investment securities	(1,517,849)		—		—		—		(1,517,849)
Sales and maturities of marketable investment securities	1,864,186		—		—		—		1,864,186
Expenditures for property and equipment	—		(196,902)		(99,401)		—		(296,303)
Expenditures for externally marketed software	—		(33,543)		—		—		(33,543)
Distributions (contributions) and advances from (to) subsidiaries, net	422,965		(44,891)		—		(378,074)		—
Sales of other investments	—		9,451		—		—		9,451
Net cash provided by (used for) investing activities	769,302		(265,885)		(99,401)		(378,074)		25,942

Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	(901,818)		—		—		—		(901,818)
Payment of finance lease obligations	—		—		(670)		—		(670)
Payment of in-orbit incentive obligations	—		(2,214)		—		—		(2,214)
Contribution by non-controlling interest holder	—		—		9,880		—		9,880
Dividend paid to EchoStar	(100,000)		—		—		—		(100,000)
Other, net	—		—		(966)		—		(966)
Contribution (distributions) and advances (to) from parent, net	—		(422,965)		44,891		378,074		—
Net cash provided by (used for) financing activities	(1,001,818)		(425,179)		53,135		378,074		(995,788)

Effect of exchange rates on cash and cash equivalents	—		—		(3,614)		—		(3,614)
Net increase (decrease) in cash and cash equivalents	(325,087)		(3,506)		17,444		—		(311,149)
Cash and cash equivalents, including restricted amounts, beginning of period	649,851		46,055		45,391		—		741,297
Cash and cash equivalents, including restricted amounts, end of period	$	324,764	$	42,549	$	62,835	$	—	$	430,148

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2020


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	9,325	$	121,889	$	(80,871)	$	(52,772)	$	(2,429)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(108,780)		480,249		106,528		52,772		530,769
Net cash provided by (used for) operating activities	(99,455)		602,138		25,657		—		528,340

Cash flows from investing activities:
Purchases of marketable investment securities	(2,035,712)		—		—		—		(2,035,712)
Sales and maturities of marketable investment securities	1,482,704		—		—		—		1,482,704
Expenditures for property and equipment	—		(202,083)		(153,155)		—		(355,238)
Expenditures for externally marketed software	—		(38,655)		—		—		(38,655)
Distributions (contributions) and advances from (to) subsidiaries, net	244,411		(101,718)		—		(142,693)		—
Sales of other investments	—		—		—		—		—
Net cash provided by (used for) investing activities	(308,597)		(342,456)		(153,155)		(142,693)		(946,901)

Cash flows from financing activities:
Payment of finance lease obligations	—		—		(811)		—		(811)
Payment of in-orbit incentive obligations	—		(1,554)		—		—		(1,554)
Contribution by non-controlling interest holder	—		—		18,241		—		18,241
Other, net	—		—		998		—		998
Contribution (distributions) and advances (to) from parent, net	—		(244,411)		101,718		142,693		—
Net cash provided by (used for) financing activities	—		(245,965)		120,146		142,693		16,874

Effect of exchange rates on cash and cash equivalents	—		—		2,662		—		2,662
Net increase (decrease) in cash and cash equivalents	(408,052)		13,717		(4,690)		—		(399,025)
Cash and cash equivalents, including restricted amounts, beginning of period	1,057,903		32,338		50,081		—		1,140,322
Cash and cash equivalents, including restricted amounts, end of period	$	649,851	$	46,055	$	45,391	$	—	$	741,297

PROPERTY AND EQUIPMENT- Schedule of Satellite Breakdown (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Accumulated depreciation:
Total satellites, net	$ 1,376,004	$ 1,523,447
Satellites
Satellites, net:
Total satellites	1,864,077	1,855,006
Accumulated depreciation:
Accumulated depreciation	(1,110,058)	(1,007,393)
Total satellites, net	754,019	847,613
Satellites - owned
Satellites, net:
Satellites - owned	1,503,435	1,500,836
Accumulated depreciation:
Accumulated depreciation	(988,164)	(911,722)
Satellites - acquired under finance leases
Satellites, net:
Satellites - acquired under finance leases	360,642	354,170
Accumulated depreciation:
Accumulated depreciation	$ (121,894)	$ (95,671)
Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Impact of Adoption of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net	$ 236,336	$ 182,063			$ 196,520
Other current assets, net					301,652
Other non-current assets, net	285,877	302,840			251,936
Total assets	4,817,283	4,742,340			5,572,035
Deferred tax liabilities, net	289,757	334,406			380,316
Accumulated earnings (losses)	741,754	692,341			664,415
Non-controlling interests	96,436	60,253			75,748
Total shareholder's equity	2,147,863	2,068,989	$ 2,076,376		2,134,163
Total liabilities and shareholder's equity	$ 4,817,283	$ 4,742,340			5,572,035
Adoption of ASC 326 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated earnings (losses)				$ 2,900
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total shareholder's equity					(2,409)
Cumulative Effect, Period of Adoption, Adjustment \| Adoption of ASC 326 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net				(13,672)
Other current assets, net				6,723
Other non-current assets, net				4,050
Total assets				(2,899)
Deferred tax liabilities, net				(490)
Accumulated earnings (losses)				(2,169)
Non-controlling interests				(240)
Total shareholder's equity				(2,409)
Total liabilities and shareholder's equity				(2,899)
Balance January 1, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net				182,848
Other current assets, net				308,375
Other non-current assets, net				255,986
Total assets				5,569,136
Deferred tax liabilities, net				379,826
Accumulated earnings (losses)				662,246
Non-controlling interests				75,508
Total shareholder's equity				2,131,754	$ 2,131,754
Total liabilities and shareholder's equity				$ 5,569,136

LESSEE ACCOUNTING

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

LESSEE ACCOUNTING

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2022		2021
Right-of-use assets:
Operating	$	150,632	$	148,221
Finance	238,748		258,498
Total right-of-use assets	$	389,380	$	406,719

Lease liabilities:
Current:
Operating	$	17,766	$	16,697
Finance	—		123
Total current	17,766		16,820
Non-current:
Operating	135,122		134,001
Finance	—		—
Total non-current	135,122		134,001
Total lease liabilities	$	152,888	$	150,821

As of December 31, 2022, we have prepaid our obligations regarding most of our finance ROU assets. Finance lease assets are reported net of accumulated amortization of $121.9 million and $95.7 million as of December 31, 2022 and 2021, respectively.

The following table presents the components of lease cost and weighted-average lease terms and discount rates for operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Lease cost:
Operating lease cost	$	25,219	$	23,323	$	23,321
Finance lease cost:
Amortization of right-of-use assets	29,906		29,270		27,611
Interest on lease liabilities	7		49		106
Total finance lease cost	29,913		29,319		27,717
Short-term lease cost	258		—		132
Variable lease cost	2,246		1,895		3,799
Total lease cost	$	57,636	$	54,537	$	54,969


	As of December 31,
	2022		2021
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.3 years
Operating leases	8.0 years		10.8 years

Weighted-average discount rate:
Finance leases	—	%	12.8	%
Operating leases	5.9	%	5.6	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	24,653	$	21,808	$	21,313
Operating cash flows from finance leases	7		49		106
Financing cash flows from finance leases	124		430		499

We obtained ROU assets in exchange for lease liabilities of $4.3 million, $26.1 million and $22.6 million upon commencement of operating leases during the year ended December 31, 2022, 2021 and 2020, respectively.

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022:


	Operating Leases
Year ending December 31,
2023	$	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
2028 and beyond	97,162
Total future minimum lease payments	200,530
Less: Interest	(47,642)
Total lease liabilities	$	152,888

LESSEE ACCOUNTING

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2022		2021
Right-of-use assets:
Operating	$	150,632	$	148,221
Finance	238,748		258,498
Total right-of-use assets	$	389,380	$	406,719

Lease liabilities:
Current:
Operating	$	17,766	$	16,697
Finance	—		123
Total current	17,766		16,820
Non-current:
Operating	135,122		134,001
Finance	—		—
Total non-current	135,122		134,001
Total lease liabilities	$	152,888	$	150,821

The following table presents the components of lease cost and weighted-average lease terms and discount rates for operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Lease cost:
Operating lease cost	$	25,219	$	23,323	$	23,321
Finance lease cost:
Amortization of right-of-use assets	29,906		29,270		27,611
Interest on lease liabilities	7		49		106
Total finance lease cost	29,913		29,319		27,717
Short-term lease cost	258		—		132
Variable lease cost	2,246		1,895		3,799
Total lease cost	$	57,636	$	54,537	$	54,969


	As of December 31,
	2022		2021
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.3 years
Operating leases	8.0 years		10.8 years

Weighted-average discount rate:
Finance leases	—	%	12.8	%
Operating leases	5.9	%	5.6	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	24,653	$	21,808	$	21,313
Operating cash flows from finance leases	7		49		106
Financing cash flows from finance leases	124		430		499

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022:


	Operating Leases
Year ending December 31,
2023	$	24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
2028 and beyond	97,162
Total future minimum lease payments	200,530
Less: Interest	(47,642)
Total lease liabilities	$	152,888

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Equipment and Services Agreement (Details) - DISH Network - Hughes Equipment And Service Agreement	1 Months Ended
	Feb. 28, 2019
Related party transactions
Agreement term (in years)	5 years
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	180 days
Minimum termination notice period (days)	365 days

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Additional Paid-In Capital	Additional Paid-In Capital Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Earnings (Losses)	Accumulated Earnings (Losses) Cumulative Effect, Period of Adoption, Adjustment	Accumulated Earnings (Losses) Cumulative Effect, Period of Adoption, Adjusted Balance	Non-controlling Interests	Non-controlling Interests Cumulative Effect, Period of Adoption, Adjustment	Non-controlling Interests Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance at Dec. 31, 2019	$ 2,134,163	$ (2,409)	$ 2,131,754	$ 1,478,636	$ 1,478,636	$ (84,636)	$ (84,636)	$ 664,415	$ (2,169)	$ 662,246	$ 75,748	$ (240)	$ 75,508
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	3,883			3,883
Issuance of equity and contribution of assets pursuant to the India JV formation	2,758			4,338							(1,580)
Contribution by non-controlling interest holder	18,241										18,241
Other comprehensive income (loss)	(77,834)					(62,204)					(15,630)
Net income (loss)	(2,429)							9,325			(11,754)
Other, net	3			(127)				(1)			131
Ending balance at Dec. 31, 2020	2,076,376			1,486,730		(146,840)		671,570			64,916
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	3,046			3,046
Contribution by non-controlling interest holder	9,880										9,880
Other comprehensive income (loss)	(30,930)					(26,541)					(4,389)
Dividend paid to EchoStar	(100,000)							(100,000)
Net income (loss)	110,617							120,771			(10,154)
Ending balance at Dec. 31, 2021	2,068,989			1,489,776		(173,381)		692,341			60,253
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	4,318			4,318
Issuance of equity and contribution of assets pursuant to the India JV formation	30,303			(14,237)							44,540
Other comprehensive income (loss)	4,905					3,197					1,708
Dividend paid to EchoStar	(100,000)							(100,000)
Net income (loss)	138,910							149,413			(10,503)
Other, net	438										438
Ending balance at Dec. 31, 2022	$ 2,147,863			$ 1,479,857		$ (170,184)		$ 741,754			$ 96,436

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Topic 235
-SubTopic 10
-Section S99
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PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

The following table presents the components of Property and equipment, net:


	As of December 31,
	2022		2021
Property and equipment, net:
Satellites, net	$	754,019	$	847,613
Other property and equipment, net	621,985		675,834
Total property and equipment, net	$	1,376,004	$	1,523,447

The following table presents the components of our satellites, net:


	Depreciable Life (In Years)	As of December 31,
		2022		2021
Satellites, net:
Satellites - owned	7 to 15	$	1,503,435	$	1,500,836
Satellites - acquired under finance leases	15	360,642		354,170
Total satellites		1,864,077		1,855,006
Accumulated depreciation:
Satellites - owned		(988,164)		(911,722)
Satellites - acquired under finance leases		(121,894)		(95,671)
Total accumulated depreciation		(1,110,058)		(1,007,393)
Total satellites, net		$	754,019	$	847,613

The following table presents the depreciation expense associated with our satellites, net:


	For the years ended December 31,
		2022		2021		2020
Depreciation expense:
Satellites - owned		$	75,738	$	85,068	$	108,273
Satellites - acquired under finance leases		24,127		23,740		27,611
Total depreciation expense		$	99,865	$	108,808	$	135,884

The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure:


	For the years ended December 31,
		2022		2021		2020
Capitalized interest		$	8,712	$	6,002	$	2,488

The following table presents Other property and equipment, net:


	Depreciable Life (In Years)	As of December 31,
		2022		2021
Other property and equipment, net:
Land	—	$	13,510	$	13,322
Buildings and improvements	1 to 40	75,163		73,824
Furniture, fixtures, equipment and other	1 to 12	747,179		723,902
Customer premises equipment	2 to 4	933,669		1,860,766
Construction in progress		195,655		157,038
Total other property and equipment		1,965,176		2,828,852
Accumulated depreciation		(1,343,191)		(2,153,018)
Other property and equipment, net		$	621,985	$	675,834

The following table presents the depreciation expense associated with our other property and equipment:


	For the years ended December 31,
	2022		2021		2020
Other property and equipment depreciation expense:
Buildings and improvements	$	3,661	$	4,908	$	4,285
Furniture, fixtures, equipment and other	71,804		72,855		76,649
Customer premises equipment	221,645		247,072		246,542
Total depreciation expense	$	297,110	$	324,835	$	327,476

Schedule of Satellites

The following table presents our GEO satellite fleet as of December 31, 2022:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:

SPACEWAY 3 (1)

Hughes

August 2007

95 W

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

(3) We own the Ka-band and Ku-band payloads on this satellite.

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 653,132	$ 429,168
Marketable investment securities	799,769	854,502
Trade accounts receivable and contract assets, net	236,336	182,063
Other current assets, net	275,202	276,844
Total current assets	1,964,439	1,742,577
Non-current assets:
Property and equipment, net	1,376,004	1,523,447
Operating lease right-of-use assets	150,632	148,221
Goodwill	532,491	511,086
Regulatory authorizations, net	408,619	408,959
Other intangible assets, net	15,698	13,984
Other investments, net	83,523	91,226
Other non-current assets, net	285,877	302,840
Total non-current assets	2,852,844	2,999,763
Total assets	4,817,283	4,742,340
Current liabilities:
Trade accounts payable	98,229	105,477
Contract liabilities	121,739	141,343
Accrued expenses and other current liabilities	393,899	308,879
Total current liabilities	613,867	555,699
Non-current liabilities:
Long-term debt, net	1,496,777	1,495,994
Deferred tax liabilities, net	289,757	334,406
Operating lease liabilities	135,122	134,001
Other non-current liabilities	133,897	153,251
Total non-current liabilities	2,055,553	2,117,652
Total liabilities	2,669,420	2,673,351
Commitments and contingencies
Shareholder's equity:
Preferred stock, $0.001 par value,1,000,000 shares authorized, none issued and outstanding at both December 31, 2022 and 2021	0	0
Common stock, $0.01 par value, 1,000,000 shares authorized, 1,078 shares issued and outstanding at both December 31, 2022 and 2021	0	0
Additional paid-in capital	1,479,857	1,489,776
Accumulated other comprehensive income (loss)	(170,184)	(173,381)
Accumulated earnings (losses)	741,754	692,341
Total Hughes Satellite Systems Corporation shareholder's equity	2,051,427	2,008,736
Non-controlling interests	96,436	60,253
Total shareholder's equity	2,147,863	2,068,989
Total liabilities and shareholder's equity	$ 4,817,283	$ 4,742,340

Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Deferred tax assets, valuation allowance	$ (153,233,000)	$ (139,727,000)
Provision for U.S. income taxes or foreign withholding taxes	0
Deferred tax in foreign subsidiaries	7,800,000	5,400,000
Unrecognized tax benefits if recognized, could affect our effective tax rate	7,200,000	$ 7,200,000
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 406,800,000

RELATED PARTY TRANSACTIONS - DISH NETWORK - DBSD North America Agreement (Details) - DISH Network - DBSD North America Agreement	1 Months Ended
	Feb. 28, 2019	Dec. 31, 2017
Related party transactions
Minimum termination notice period (days)	180 days
Quarter to Quarter
Related party transactions
Required minimum notice for termination of agreement (days)		120 days
Month to Month Basis
Related party transactions
Minimum termination notice period (days)	21 days

INCOME TAXES

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

The following table presents the components of Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2022		2021		2020
Domestic	$	253,654	$	246,207	$	116,268
Foreign	(60,303)		(78,479)		(76,579)
Income (loss) before income taxes	$	193,351	$	167,728	$	39,689

The following table presents the components of Income tax benefit (provision), net, in the Consolidated Statements of Operations:


	For the years ended December 31,
	2022		2021		2020
Current benefit (provision), net:
Federal	$	(83,594)	$	(73,571)	$	(40,109)
State	(15,430)		(18,562)		(4,152)
Foreign	(4,292)		(3,254)		(1,740)
Total current benefit (provision), net	$	(103,316)	$	(95,387)	$	(46,001)

Deferred benefit (provision), net:
Federal	$	37,714	$	28,319	$	15,151
State	8,186		3,705		(2,926)
Foreign	2,975		6,252		(8,342)
Total deferred benefit (provision), net	48,875		38,276		3,883
Total income tax benefit (provision), net	$	(54,441)	$	(57,111)	$	(42,118)

The following table presents our actual tax provisions reconciled to the amounts computed by applying the statutory federal tax rate to Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2022		2021		2020
Statutory rate	$	(40,604)	$	(35,223)	$	(8,336)
State income taxes, net of federal benefit (provision)	(4,005)		(10,960)		(6,205)
Permanent differences	(2,233)		(806)		(1,447)
Tax credits, including withholding tax	3,699		4,573		1,137
Valuation allowance	(21,359)		(23,346)		(36,491)
Rates different than statutory	9,753		10,164		9,725

Other	308		(1,513)		(501)
Total income tax benefit (provision), net	$	(54,441)	$	(57,111)	$	(42,118)

The following table presents the components of our deferred tax assets and liabilities:


	As of December 31,
	2022		2021
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	119,594	$	121,021
Other investments	11,648		8,890
Accrued expenses	53,324		30,973
Stock-based compensation	5,645		6,833
Other assets	32,824		8,985
Total deferred tax assets	223,035		176,702
Valuation allowance	(153,233)		(139,727)
Deferred tax assets after valuation allowance	$	69,802	$	36,975

Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	$	(332,884)	$	(338,130)
Other liabilities	(18,853)		(27,840)
Total deferred tax liabilities	(351,737)		(365,970)
Total net deferred tax liabilities	$	(281,935)	$	(328,995)

Net deferred tax assets (liabilities) foreign jurisdiction	$	6,277	$	5,267
Net deferred tax assets (liabilities) domestic	(288,212)		(334,262)
Total net deferred tax assets (liabilities)	$	(281,935)	$	(328,995)

Overall, our net deferred tax assets were offset by a valuation allowance of $153.2 million and $139.7 million as of December 31, 2022 and 2021, respectively. The change in the valuation allowance relates to an increase in the net operating loss carryforwards of certain foreign subsidiaries, offset by a decrease due to changes in foreign exchange rates.

Tax benefits of net operating loss and tax credit carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible carryforward period, and other circumstances. As of December 31, 2022, we had foreign net operating loss carryforwards of $406.8 million. The net operating loss carryforwards associated with India will begin to expire in 2027.

As of December 31, 2022, we had undistributed earnings attributable to foreign subsidiaries for which no provision for U.S. income taxes or foreign withholding taxes has been made because it is expected that such earnings will be reinvested outside the U.S. indefinitely. It is not practicable to determine the amount of the unrecognized deferred tax liability at this time. As of December 31, 2022 and 2021, we had net deferred tax assets related to our foreign subsidiaries of $7.8 million and $5.4 million, respectively, which were recorded in Other non-current assets, net in the Consolidated Balance Sheets.

Accounting for Uncertainty in Income Taxes

In addition to filing U.S. federal income tax returns with EchoStar, we file income tax returns in all states that impose an income tax. As of December 31, 2022, we are not currently under a U.S. federal income tax examination. However, the IRS could perform tax examinations on years as early as tax year 2008. We are also subject to frequent state income tax audits and have open state examinations on years as early as tax year 2008. We also file income tax returns in the United Kingdom, Germany, Brazil, India and a number of other foreign jurisdictions. We generally are open to income tax examination in these foreign jurisdictions for taxable years beginning in 2004. As of December 31, 2022, we are currently being audited by the Indian tax authorities for fiscal years 2004 through 2021 and the German tax authority for calendar years 2016 through 2019. We have no other on-going significant income tax examinations in process in our foreign jurisdictions.

The following table presents the reconciliation of the beginning and ending amount of unrecognized income tax benefits:


	For the years ended December 31,
	2022		2021		2020
Unrecognized tax benefit balance as of beginning of period:	$	7,294	$	7,294	$	7,866
Reductions based on tax positions related to prior years	(122)		—		(572)
Balance as of end of period	$	7,172	$	7,294	$	7,294

As of December 31, 2022 and 2021, we had $7.2 million of unrecognized income tax benefits, all of which, if recognized, would affect our effective tax rate.

For the years ended December 31, 2022, 2021 and 2020, our income tax provision included an insignificant amount of interest and penalties.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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+ Details

OTHER INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Other Investments and Equity Method Investments

The following table presents our Other investments, net:


	As of December 31,
	2022		2021
Other investments, net:
Equity method investments	$	83,523	$	91,226
Total other investments, net	$	83,523	$	91,226

The following table presents revenue recognized:


	For the years ended December 31,
		2022		2021		2020
Deluxe		$	5,334	$	5,480	$	4,393
BCS		$	7,933	$	8,278	$	9,080

The following table presents trade accounts receivable:


	As of December 31,
	2022		2021
Deluxe	$	3,026	$	934
BCS	$	5,062	$	5,544

ORGANIZATION AND BUSINESS ACTIVITIES	12 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS ACTIVITIES	ORGANIZATION AND BUSINESS ACTIVITIES Principal Business Hughes Satellite Systems Corporation (which, together with its subsidiaries, is referred to as “HSSC,” the “Company,” “we,” “us” and “our”) is a holding company and a subsidiary of EchoStar Corporation (“EchoStar” and “parent”). We are an industry leader in both networking technologies and services, innovating to deliver the global solutions that power a connected future for people, enterprises and things everywhere. We provide internet services to consumer customers, which include home and small to medium-sized businesses, and satellite and multi-transport technologies and managed network services to enterprise customers, telecommunications providers, aeronautical service providers and government entities, including the U.S. Department of Defense. We operate in the following two business segments: •Hughes segment — which provides broadband satellite technologies and broadband internet products and services to consumer customers. We provide broadband network technologies, managed services, equipment, hardware, satellite services and communications solutions to government and enterprise customers. We also design, provide and install gateway and terminal equipment to customers for other satellite systems. In addition, we design, develop, construct and provide telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and our enterprise customers. •Echostar Satellite Services segment (“ESS segment”) — which provides satellite services on a full-time and/or occasional-use basis to U.S. government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers. We operate our ESS business using primarily the EchoStar IX satellite and the EchoStar 105/SES-11 satellite and related infrastructure. Revenue in our ESS segment depends largely on our ability to continuously make use of our available satellite capacity with existing customers and our ability to enter into commercial relationships with new customers. Our operations also include various corporate functions (primarily Executive, Treasury, Strategic Development, Human Resources, Information Technology, Finance, Accounting, Real Estate and Legal) and other activities, such as costs incurred in certain satellite development programs and other business development activities, and gains or losses from certain of our investments, that have not been assigned to our business segments. These activities, costs and income, as well as eliminations of intersegment transactions, are accounted for in Corporate and Other segment in our segment reporting. We also divide our operations by primary geographic market as follows: (i) North America (the U.S. and its territories, Mexico, and Canada); (ii) South and Central America and (iii) Other (Asia, Africa, Australia, Europe, India, and the Middle East). Refer to Note 20. Segment Reporting for further detail.

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2022

Supplemental Guarantor and Non-Guarantor Financial Information

Schedule of Consolidating Balance Sheet

Consolidating Balance Sheet as of December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	547,605	$	25,318	$	80,209	$	—	$	653,132
Marketable investment securities	799,769		—		—		—		799,769
Trade accounts receivable and contract assets, net	—		168,484		67,852		—		236,336
Other current assets, net	71		1,330,813		284,621		(1,340,303)		275,202
Total current assets	1,347,445		1,524,615		432,682		(1,340,303)		1,964,439
Non-current assets:
Property and equipment, net	—		1,140,294		235,710		—		1,376,004
Operating lease right-of-use assets	—		121,609		29,023		—		150,632
Goodwill	—		504,173		28,318		—		532,491
Regulatory authorizations, net	—		400,000		8,619		—		408,619
Other intangible assets, net	—		12,499		3,199		—		15,698
Other investments, net	8,920		—		74,603		—		83,523
Investment in subsidiaries	3,312,961		358,141		—		(3,671,102)		—
Other non-current assets, net	1,095		261,906		163,165		(140,289)		285,877
Total non-current assets	3,322,976		2,798,622		542,637		(3,811,391)		2,852,844
Total assets	$	4,670,421	$	4,323,237	$	975,319	$	(5,151,694)	$	4,817,283
Liabilities and Shareholder's Equity
Current liabilities:
Trade accounts payable	$	477	$	85,327	$	12,425	$	—	$	98,229
Contract liabilities	—		115,893		5,846		—		121,739
Accrued expenses and other current liabilities	1,121,740		296,666		315,796		(1,340,303)		393,899
Total current liabilities	1,122,217		497,886		334,067		(1,340,303)		613,867
Non-current liabilities:
Long-term debt, net	1,496,777		—		—		—		1,496,777
Deferred tax liabilities, net	—		288,716		1,451		(410)		289,757
Operating lease liabilities	—		111,052		24,070		—		135,122
Other non-current liabilities	—		113,183		160,593		(139,879)		133,897
Total non-current liabilities	1,496,777		512,951		186,114		(140,289)		2,055,553
Total liabilities	2,618,994		1,010,837		520,181		(1,480,592)		2,669,420
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,051,427		3,312,400		358,702		(3,671,102)		2,051,427
Non-controlling interests	—		—		96,436		—		96,436
Total shareholder's equity	2,051,427		3,312,400		455,138		(3,671,102)		2,147,863
Total liabilities and shareholder's equity	$	4,670,421	$	4,323,237	$	975,319	$	(5,151,694)	$	4,817,283

Consolidating Balance Sheet as of December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	324,764	$	42,550	$	61,854	$	—	$	429,168
Marketable investment securities	854,502		—		—		—		854,502
Trade accounts receivable and contract assets, net	—		127,350		54,713		—		182,063
Other current assets, net	170,283		1,056,871		94,185		(1,044,495)		276,844
Total current assets	1,349,549		1,226,771		210,752		(1,044,495)		1,742,577
Non-current assets:
Property and equipment, net	—		1,209,859		313,588		—		1,523,447
Operating lease right-of-use assets	—		117,912		30,309		—		148,221
Goodwill	—		504,173		6,913		—		511,086
Regulatory authorizations, net	—		400,000		8,959		—		408,959
Other intangible assets, net	—		13,984		—		—		13,984
Other investments, net	—		9,600		81,626		—		91,226
Investment in subsidiaries	3,126,926		292,211		—		(3,419,137)		—
Other non-current assets, net	1,191		299,149		97,305		(94,805)		302,840
Total non-current assets	3,128,117		2,846,888		538,700		(3,513,942)		2,999,763
Total assets	$	4,477,666	$	4,073,659	$	749,452	$	(4,558,437)	$	4,742,340
Liabilities and Shareholder's Equity
Current liabilities:
Trade accounts payable	$	—	$	92,156	$	13,321	$	—	$	105,477
Contract liabilities	—		134,474		6,869		—		141,343
Accrued expenses and other current liabilities	972,936		218,463		161,975		(1,044,495)		308,879
Total current liabilities	972,936		445,093		182,165		(1,044,495)		555,699
Non-current liabilities:
Long-term debt, net	1,495,994		—		—		—		1,495,994
Deferred tax liabilities, net	—		334,148		258		—		334,406
Operating lease liabilities	—		108,431		25,570		—		134,001
Other non-current liabilities	—		59,623		188,432		(94,804)		153,251
Total non-current liabilities	1,495,994		502,202		214,260		(94,804)		2,117,652
Total liabilities	2,468,930		947,295		396,425		(1,139,299)		2,673,351
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,008,736		3,126,364		292,774		(3,419,138)		2,008,736
Non-controlling interests	—		—		60,253		—		60,253
Total shareholder's equity	2,008,736		3,126,364		353,027		(3,419,138)		2,068,989
Total liabilities and shareholder's equity	$	4,477,666	$	4,073,659	$	749,452	$	(4,558,437)	$	4,742,340

Schedule of Consolidating Statement of Operations and Comprehensive Income (Loss)

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,336,782	$	317,935	$	(25,523)	$	1,629,194
Equipment revenue	—		360,656		34,071		(20,578)		374,149
Total revenue	—		1,697,438		352,006		(46,101)		2,003,343
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		419,074		173,385		(29,610)		562,849
Cost of sales - equipment (exclusive of depreciation and amortization)	—		285,665		21,208		(14,583)		292,290
Selling, general and administrative expenses	—		346,392		85,393		(1,908)		429,877
Research and development expenses	—		32,447		363		—		32,810
Depreciation and amortization	—		293,330		137,735		—		431,065
Total costs and expenses	—		1,376,908		418,084		(46,101)		1,748,891
Operating income (loss)	—		320,530		(66,078)		—		254,452
Other income (expense):
Interest income	25,801		5,345		4,655		(4,989)		30,812
Interest expense, net of amounts capitalized	(89,846)		4,170		(11,699)		4,989		(92,386)
Gains (losses) on investments, net	28		217		—		—		245
Equity in earnings (losses) of unconsolidated affiliates, net	880		440		(7,023)		—		(5,703)
Equity in earnings (losses) of subsidiaries, net	193,023		(53,571)		—		(139,452)		—
Foreign currency transaction gains (losses), net	—		6,704		(688)		—		6,016
Other, net	—		(28,397)		28,312		—		(85)
Total other income (expense), net	129,886		(65,092)		13,557		(139,452)		(61,101)
Income (loss) before income taxes	129,886		255,438		(52,521)		(139,452)		193,351
Income tax benefit (provision), net	19,527		(62,415)		(11,553)		—		(54,441)
Net income (loss)	149,413		193,023		(64,074)		(139,452)		138,910
Less: Net loss (income) attributable to non-controlling interests	—		—		10,503		—		10,503
Net income (loss) attributable to HSSC	$	149,413	$	193,023	$	(53,571)	$	(139,452)	$	149,413
Comprehensive income (loss):
Net income (loss)	$	149,413	$	193,023	$	(64,074)	$	(139,452)	$	138,910
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		5,475		—		5,475
Unrealized gains (losses) on available-for-sale securities	(553)		—		—		—		(553)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(17)		—		—		—		(17)
Equity in other comprehensive income (loss) of subsidiaries, net	3,770		3,770		—		(7,540)		—
Total other comprehensive income (loss), net of tax	3,200		3,770		5,475		(7,540)		4,905
Comprehensive income (loss)	152,613		196,793		(58,599)		(146,992)		143,815
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		8,795		—		8,795
Comprehensive income (loss) attributable to HSSC	$	152,613	$	196,793	$	(49,804)	$	(146,992)	$	152,610

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,428,960	$	317,948	$	(22,609)	$	1,724,299
Equipment revenue	—		284,139		26,041		(39,753)		270,427
Total revenue	—		1,713,099		343,989		(62,362)		1,994,726
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		420,767		147,660		(23,512)		544,915
Cost of sales - equipment (exclusive of depreciation and amortization)	—		251,195		17,938		(37,173)		231,960
Selling, general and administrative expenses	—		331,973		91,939		(1,677)		422,235
Research and development expenses	—		31,159		618		—		31,777
Depreciation and amortization	—		333,618		130,528		—		464,146
Impairment of long-lived assets	—		210		—		—		210
Total costs and expenses	—		1,368,922		388,683		(62,362)		1,695,243
Operating income (loss)	—		344,177		(44,694)		—		299,483
Other income (expense):
Interest income, net	3,367		5,270		4,460		(4,951)		8,146
Interest expense, net of amounts capitalized	(120,635)		1,189		(12,004)		4,951		(126,499)
Gains (losses) on investments, net	2		2,101		—		—		2,103
Equity in earnings (losses) of unconsolidated affiliates, net	—		1,714		(7,061)		—		(5,347)
Equity in earnings (losses) of subsidiaries, net	207,895		(65,083)		—		(142,812)		—
Foreign currency transaction gains (losses), net	—		(72)		(11,422)		—		(11,494)
Other, net	(1,938)		3,380		(106)		—		1,336
Total other income (expense), net	88,691		(51,501)		(26,133)		(142,812)		(131,755)
Income (loss) before income taxes	88,691		292,676		(70,827)		(142,812)		167,728
Income tax benefit (provision), net	32,080		(84,781)		(4,410)		—		(57,111)
Net income (loss)	120,771		207,895		(75,237)		(142,812)		110,617
Less: Net loss (income) attributable to non-controlling interests	—		—		10,154		—		10,154
Net income (loss) attributable to HSSC	$	120,771	$	207,895	$	(65,083)	$	(142,812)	$	120,771
Comprehensive income (loss):
Net income (loss)	$	120,771	$	207,895	$	(75,237)	$	(142,812)	$	110,617
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		(31,317)		—		(31,317)
Unrealized gains (losses) on available-for-sale securities	490		—		—		—		490
Other	—		—		(98)		—		(98)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(5)		—		—		—		(5)
Equity in other comprehensive income (loss) of subsidiaries, net	(27,026)		(27,026)		—		54,052		—
Total other comprehensive income (loss), net of tax	(26,541)		(27,026)		(31,415)		54,052		(30,930)
Comprehensive income (loss)	94,230		180,869		(106,652)		(88,760)		79,687
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		14,543		—		14,543
Comprehensive income (loss) attributable to HSSC	$	94,230	$	180,869	$	(92,109)	$	(88,760)	$	94,230

Consolidating Statement of Operations and Comprehensive Income (Loss)

For the Year Ended December 31, 2020


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Revenue:
Services and other revenue	$	—	$	1,452,180	$	274,926	$	(35,349)	$	1,691,757
Equipment revenue	—		256,090		26,520		(77,009)		205,601
Total revenue	—		1,708,270		301,446		(112,358)		1,897,358
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—		443,806		162,561		(33,730)		572,637
Cost of sales - equipment (exclusive of depreciation and amortization)	—		223,086		20,352		(77,009)		166,429
Selling, general and administrative expenses	—		359,151		75,876		(1,619)		433,408
Research and development expenses	—		28,846		602		—		29,448
Depreciation and amortization	—		391,319		107,557		—		498,876
Impairment of long-lived assets	—		—		—		—		—
Total costs and expenses	—		1,446,208		366,948		(112,358)		1,700,798
Operating income (loss)	—		262,062		(65,502)		—		196,560
Other income (expense):
Interest income, net	14,843		4,049		3,711		(3,801)		18,802
Interest expense, net of amounts capitalized	(162,012)		(2,691)		(11,564)		3,801		(172,466)
Gains (losses) on investments, net	(82)		(150)		—		—		(232)
Equity in earnings (losses) of unconsolidated affiliates, net	—		(6,116)		—		—		(6,116)
Equity in earnings (losses) of subsidiaries, net	121,688		(68,916)		—		(52,772)		—
Foreign currency transaction gains (losses), net	—		(269)		3,696		—		3,427
Other, net	—		(645)		359		—		(286)
Total other income (expense), net	(25,563)		(74,738)		(3,798)		(52,772)		(156,871)
Income (loss) before income taxes	(25,563)		187,324		(69,300)		(52,772)		39,689
Income tax benefit (provision), net	34,888		(65,435)		(11,571)		—		(42,118)
Net income (loss)	9,325		121,889		(80,871)		(52,772)		(2,429)
Less: Net loss (income) attributable to non-controlling interests	—		—		11,754		—		11,754
Net income (loss) attributable to HSSC	$	9,325	$	121,889	$	(69,117)	$	(52,772)	$	9,325
Comprehensive income (loss):
Net income (loss)	$	9,325	$	121,889	$	(80,871)	$	(52,772)	$	(2,429)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—		—		(77,646)		—		(77,646)
Unrealized gains (losses) on available-for-sale securities	(192)		—		—		—		(192)
Other	—		—		(4)		—		(4)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(1)		—		—		—		(1)
Equity in other comprehensive income (loss) of subsidiaries, net	(62,012)		(62,012)		—		124,024		—
Total other comprehensive income (loss), net of tax	(62,205)		(62,012)		(77,650)		124,024		(77,843)
Comprehensive income (loss)	(52,880)		59,877		(158,521)		71,252		(80,272)
Less: Comprehensive loss (income) attributable to non-controlling interests	—		—		27,392		—		27,392
Comprehensive income (loss) attributable to HSSC	$	(52,880)	$	59,877	$	(131,129)	$	71,252	$	(52,880)

Schedule of Consolidating Statement of Cash Flows

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2022


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	149,413	$	193,023	$	(64,074)	$	(139,452)	$	138,910
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(205,763)		335,155		131,098		139,452		399,942
Net cash provided by (used for) operating activities	(56,350)		528,178		67,024		—		538,852

Cash flows from investing activities:
Purchases of marketable investment securities	(986,736)		—		—		—		(986,736)
Sales and maturities of marketable investment securities	1,045,950		—		—		—		1,045,950

Expenditures for property and equipment	—		(193,449)		(45,954)		—		(239,403)

Expenditures for externally marketed software	—		(23,105)		—		—		(23,105)


Distributions (contributions) and advances from (to) subsidiaries, net	317,977		—		—		(317,977)		—

India JV formation	—		(7,892)		—		—		(7,892)
Dividend received from unconsolidated affiliate	2,000		—		—		—		2,000
Net cash provided by (used for) investing activities	379,191		(224,446)		(45,954)		(317,977)		(209,186)

Cash flows from financing activities:

Payment of finance lease obligations	—		—		(120)		—		(120)
Payment of in-orbit incentive obligations	—		(2,988)		—		—		(2,988)

Dividend paid to EchoStar	(100,000)		—		—		—		(100,000)

Contribution (distributions) and advances (to) from parent, net	—		(317,977)		—		317,977		—
Net cash provided by (used for) financing activities	(100,000)		(320,965)		(120)		317,977		(103,108)

Effect of exchange rates on cash and cash equivalents	—		—		(2,233)		—		(2,233)
Net increase (decrease) in cash and cash equivalents	222,841		(17,233)		18,717		—		224,325
Cash and cash equivalents, including restricted amounts, beginning of period	324,764		42,549		62,835		—		430,148
Cash and cash equivalents, including restricted amounts, end of period	$	547,605	$	25,316	$	81,552	$	—	$	654,473

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2021


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	120,771	$	207,895	$	(75,237)	$	(142,812)	$	110,617
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(213,342)		479,663		142,561		142,812		551,694
Net cash provided by (used for) operating activities	(92,571)		687,558		67,324		—		662,311

Cash flows from investing activities:
Purchases of marketable investment securities	(1,517,849)		—		—		—		(1,517,849)
Sales and maturities of marketable investment securities	1,864,186		—		—		—		1,864,186
Expenditures for property and equipment	—		(196,902)		(99,401)		—		(296,303)
Expenditures for externally marketed software	—		(33,543)		—		—		(33,543)
Distributions (contributions) and advances from (to) subsidiaries, net	422,965		(44,891)		—		(378,074)		—
Sales of other investments	—		9,451		—		—		9,451
Net cash provided by (used for) investing activities	769,302		(265,885)		(99,401)		(378,074)		25,942

Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	(901,818)		—		—		—		(901,818)
Payment of finance lease obligations	—		—		(670)		—		(670)
Payment of in-orbit incentive obligations	—		(2,214)		—		—		(2,214)
Contribution by non-controlling interest holder	—		—		9,880		—		9,880
Dividend paid to EchoStar	(100,000)		—		—		—		(100,000)
Other, net	—		—		(966)		—		(966)
Contribution (distributions) and advances (to) from parent, net	—		(422,965)		44,891		378,074		—
Net cash provided by (used for) financing activities	(1,001,818)		(425,179)		53,135		378,074		(995,788)

Effect of exchange rates on cash and cash equivalents	—		—		(3,614)		—		(3,614)
Net increase (decrease) in cash and cash equivalents	(325,087)		(3,506)		17,444		—		(311,149)
Cash and cash equivalents, including restricted amounts, beginning of period	649,851		46,055		45,391		—		741,297
Cash and cash equivalents, including restricted amounts, end of period	$	324,764	$	42,549	$	62,835	$	—	$	430,148

Consolidating Statement of Cash Flows

For the Year Ended December 31, 2020


	Hughes Satellite Systems Corporation		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Cash flows from operating activities:
Net income (loss)	$	9,325	$	121,889	$	(80,871)	$	(52,772)	$	(2,429)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(108,780)		480,249		106,528		52,772		530,769
Net cash provided by (used for) operating activities	(99,455)		602,138		25,657		—		528,340

Cash flows from investing activities:
Purchases of marketable investment securities	(2,035,712)		—		—		—		(2,035,712)
Sales and maturities of marketable investment securities	1,482,704		—		—		—		1,482,704
Expenditures for property and equipment	—		(202,083)		(153,155)		—		(355,238)
Expenditures for externally marketed software	—		(38,655)		—		—		(38,655)
Distributions (contributions) and advances from (to) subsidiaries, net	244,411		(101,718)		—		(142,693)		—
Sales of other investments	—		—		—		—		—
Net cash provided by (used for) investing activities	(308,597)		(342,456)		(153,155)		(142,693)		(946,901)

Cash flows from financing activities:
Payment of finance lease obligations	—		—		(811)		—		(811)
Payment of in-orbit incentive obligations	—		(1,554)		—		—		(1,554)
Contribution by non-controlling interest holder	—		—		18,241		—		18,241
Other, net	—		—		998		—		998
Contribution (distributions) and advances (to) from parent, net	—		(244,411)		101,718		142,693		—
Net cash provided by (used for) financing activities	—		(245,965)		120,146		142,693		16,874

Effect of exchange rates on cash and cash equivalents	—		—		2,662		—		2,662
Net increase (decrease) in cash and cash equivalents	(408,052)		13,717		(4,690)		—		(399,025)
Cash and cash equivalents, including restricted amounts, beginning of period	1,057,903		32,338		50,081		—		1,140,322
Cash and cash equivalents, including restricted amounts, end of period	$	649,851	$	46,055	$	45,391	$	—	$	741,297

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2022	Feb. 06, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	333-179121
Entity Registrant Name	Hughes Satellite Systems Corporation
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	45-0897865
Entity Address, Address Line One	100 Inverness Terrace East,
Entity Address, City or Town	Englewood,
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112-5308
City Area Code	(303)
Local Phone Number	706-4000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		1,078
Documents Incorporated by Reference	None
Entity Central Index Key	0001533758
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY

REVENUE RECOGNITION - Schedule of Allowance for Doubtful Accounts Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 14,588	$ 15,386	$ 23,777
Credit losses	32,910	22,591	18,582
Deductions	(36,011)	(23,543)	(26,031)
Foreign currency translation	3,871	154	(942)
Balance at end of period	15,358	14,588	$ 15,386
Accumulated earnings (losses)	$ 741,754	$ 692,341			$ 664,415
Adoption of ASC 326 Increase (Decrease)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Other current assets, net and other non-current assets, net				$ 13,400
Accumulated earnings (losses)				$ 2,900

COMMITMENTS AND CONTINGENCIES - Accrual For License Fees (Details) - License Fee Dispute - Hughes Network Systems - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Total accrual		$ 67,483	$ 80,662
Less: Payments	$ (8,451)	(17,785)
Less: Current portion		10,191	11,178
Total long-term accrual		57,292	69,484
Additional license fees
Loss Contingencies [Line Items]
Total accrual		3,425	3,812
Penalties
Loss Contingencies [Line Items]
Total accrual		3,516	3,912
Interest and interest on penalties
Loss Contingencies [Line Items]
Total accrual		$ 78,327	$ 81,389

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unrecognized tax benefit balance as of beginning of period:
Balance as of beginning of period	$ 7,294	$ 7,294	$ 7,866
Reductions based on tax positions related to prior years	(122)	0	(572)
Balance as of end of period	$ 7,172	$ 7,294	$ 7,294

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue:
Total revenue	$ 2,003,343	$ 1,994,726	$ 1,897,358
Costs and expenses:
Selling, general and administrative expenses	429,877	422,235	433,408
Research and development expenses	32,810	31,777	29,448
Depreciation and amortization	431,065	464,146	498,876
Impairment of long-lived assets	0	210	0
Total costs and expenses	1,748,891	1,695,243	1,700,798
Operating income (loss)	254,452	299,483	196,560
Other income (expense):
Interest income, net	30,812	8,146	18,802
Interest expense, net of amounts capitalized	(92,386)	(126,499)	(172,466)
Gains (losses) on investments, net	245	2,103	(232)
Equity in earnings (losses) of unconsolidated affiliates, net	(5,703)	(5,347)	(6,116)
Foreign currency transaction gains (losses), net	6,016	(11,494)	3,427
Other, net	(85)	1,336	(286)
Total other income (expense), net	(61,101)	(131,755)	(156,871)
Income (loss) before income taxes	193,351	167,728	39,689
Income tax benefit (provision), net	(54,441)	(57,111)	(42,118)
Net income (loss)	138,910	110,617	(2,429)
Less: Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
Net income (loss) attributable to HSSC	149,413	120,771	9,325
Services and other revenue
Revenue:
Total revenue	1,629,194	1,724,299	1,691,757
Costs and expenses:
Cost of sales	562,849	544,915	572,637
Equipment revenue
Revenue:
Total revenue	374,149	270,427	205,601
Costs and expenses:
Cost of sales	$ 292,290	$ 231,960	$ 166,429

EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2022

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

Schedule of Matching Contributions and Discretionary Contributions

The following table presents our matching contributions and discretionary contributions:


	For the years ended December 31,
	2022		2021		2020
Matching contributions	$	5,475	$	5,434	$	5,239
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$	7,042	$	7,125	$	6,921

RELATED PARTY TRANSACTIONS - ECHOSTAR

12 Months Ended

Dec. 31, 2022

RELATED PARTY TRANSACTIONS - ECHOSTAR

Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall

Services and Other Revenue — EchoStar

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - EchoStar		$	17,623	$	21,206	$	20,287

The following table presents the corresponding related party receivables:


	As of December 31,
	2022		2021
Related party receivables - EchoStar - current	$	112,985	$	122,619
Related party receivables - EchoStar - non-current	55,834		56,055
Total related party receivables - EchoStar	$	168,819	$	178,674

within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined.

Operating Expenses — EchoStar

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - EchoStar		$	75,462	$	56,430	$	56,859

The following table presents the corresponding related party payables:


	As of December 31,
	2022		2021
Related party payables - EchoStar - current	$	216,504	$	124,578
Related party payables - EchoStar - non-current	23,423		24,118
Total related party payables - EchoStar	$	239,927	$	148,696

Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our

Overview

Services and Other Revenue — DISH Network

The following table presents our Services and other revenue - DISH Network:


	For the years ended December 31,
		2022		2021		2020
Services and other revenue - DISH Network		$	17,832	$	21,718	$	25,930

The following table presents the related trade accounts receivable:


	As of December 31,
	2022		2021
Trade accounts receivable - DISH Network	$	1,992	$	3,457

Operating Expenses — DISH Network

The following table presents our operating expenses related to DISH Network:


	For the years ended December 31,
		2022		2021		2020
Operating expenses - DISH Network		$	4,545	$	4,813	$	4,734

The following table presents the related trade accounts payable:


	As of December 31,
	2022		2021
Trade accounts payable - DISH Network	$	567	$	587

Other Receivables - DISH Network

Hughes Systique Corporation

REVENUE RECOGNITION - Schedule of Components of Contract Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 178,401	$ 160,344
Contract assets	73,293	36,307
Allowance for doubtful accounts	(15,358)	(14,588)
Trade accounts receivable and contract assets, net	236,336	182,063		$ 196,520
Contract liabilities:
Current	121,739	141,343
Non-current	8,326	10,669
Total contract liabilities	130,065	152,012
Revenue recognized	120,867	82,633	$ 72,877
Sales and services
Trade accounts receivable and contract assets, net:
Trade accounts receivable	170,466	154,676
Leasing
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 7,935	$ 5,668

MARKETABLE INVESTMENT SECURITIES - Schedule of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 799,769	$ 854,502
Equity securities	0	0
Marketable investment securities	799,769	854,502
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	154,580	284,787
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	643,526	491,360
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 1,663	$ 78,355

Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory rate	$ (40,604)	$ (35,223)	$ (8,336)
State income taxes, net of federal benefit (provision)	(4,005)	(10,960)	(6,205)
Permanent differences	(2,233)	(806)	(1,447)
Tax credits, including withholding tax	3,699	4,573	1,137
Valuation allowance	(21,359)	(23,346)	(36,491)
Rates different than statutory	9,753	10,164	9,725
Other	308	(1,513)	(501)
Total income tax benefit (provision), net	$ (54,441)	$ (57,111)	$ (42,118)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

REVENUE RECOGNITION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total revenue	$ 2,003,343	$ 1,994,726	$ 1,897,358
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,629,194	1,724,299	1,691,757
Services
Disaggregation of Revenue [Line Items]
Total revenue	1,564,819	1,658,739	1,625,515
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	64,375	65,560	66,242
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	374,149	270,427	205,601
Equipment
Disaggregation of Revenue [Line Items]
Total revenue	119,107	108,767	110,108
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	246,265	152,934	88,511
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	8,777	8,726	6,982
North America
Disaggregation of Revenue [Line Items]
Total revenue	1,595,906	1,634,523	1,573,198
South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	171,318	176,515	151,194
Other
Disaggregation of Revenue [Line Items]
Total revenue	236,119	183,688	172,966
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	16,223	20,821	19,126
Corporate and Other \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	16,223	20,821	19,126
Corporate and Other \| Services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	16,223	20,821	19,126
Corporate and Other \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| North America
Disaggregation of Revenue [Line Items]
Total revenue	(1,400)	(385)	(1,161)
Corporate and Other \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Other
Disaggregation of Revenue [Line Items]
Total revenue	17,623	21,206	20,287
Hughes
Disaggregation of Revenue [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Hughes \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,592,438	1,685,799	1,655,233
Hughes \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	1,551,613	1,646,778	1,614,730
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	40,825	39,021	40,503
Hughes \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	374,149	270,427	205,601
Hughes \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	119,107	108,767	110,108
Hughes \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	246,265	152,934	88,511
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	8,777	8,726	6,982
Hughes \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue	1,576,773	1,617,229	1,556,961
Hughes \| Operating segments \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	171,318	176,515	151,194
Hughes \| Operating segments \| Other
Disaggregation of Revenue [Line Items]
Total revenue	218,496	162,482	152,679
ESS
Disaggregation of Revenue [Line Items]
Total revenue	19,132	17,295	16,237
ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
ESS \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
ESS \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	13,206	11,961	10,785
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	7,327	5,718	6,613
ESS \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
ESS \| Operating segments \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Other
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 0	$ 0

OTHER INVESTMENTS - Schedule of Revenue Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 5,334	$ 5,480	$ 4,393
BCS
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 7,933	$ 8,278	$ 9,080

- Definition

+ References

+ Details

Property and Equipment - Schedule of Other Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Other property and equipment, net
Other property and equipment, net:
Property and equipment, other, gross	$ 1,965,176	$ 2,828,852
Accumulated depreciation	(1,343,191)	(2,153,018)
Other property and equipment, net	621,985	675,834
Land
Other property and equipment, net:
Property and equipment, other, gross	13,510	13,322
Buildings and improvements
Other property and equipment, net:
Property and equipment, other, gross	75,163	73,824
Furniture, fixtures, equipment and other
Other property and equipment, net:
Property and equipment, other, gross	747,179	723,902
Customer premises equipment
Other property and equipment, net:
Property and equipment, other, gross	933,669	1,860,766
Construction in progress
Other property and equipment, net:
Property and equipment, other, gross	$ 195,655	$ 157,038
Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
Minimum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	1 year
Minimum \| Furniture, fixtures, equipment and other
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	1 year
Minimum \| Customer premises equipment
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	2 years
Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Maximum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	40 years
Maximum \| Furniture, fixtures, equipment and other
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
Maximum \| Customer premises equipment
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	4 years

REVENUE RECOGNITION - Property and Equipment Subject to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Customer premises equipment
Property, Plant and Equipment [Line Items]
Cost	$ 933,669	$ 1,860,766
Accumulated Depreciation	(703,110)	(1,549,508)
Net	230,559	311,258
Depreciation	221,645	247,072	$ 246,542
Satellites
Property, Plant and Equipment [Line Items]
Cost	104,620	104,620
Accumulated Depreciation	(52,284)	(45,309)
Net	52,336	59,311
Depreciation	6,975	6,975	6,975
Real estate
Property, Plant and Equipment [Line Items]
Cost	1,038,289	1,965,386
Accumulated Depreciation	(755,394)	(1,594,817)
Net	282,895	370,569
Depreciation	$ 228,620	$ 254,047	$ 253,517

REVENUE RECOGNITION - Narrative (Details) $ in Billions	Dec. 31, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period	1 year
Remaining performance obligation, percentage	34.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period
Remaining performance obligation, percentage	66.00%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Income Taxes

The following table presents the components of Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2022		2021		2020
Domestic	$	253,654	$	246,207	$	116,268
Foreign	(60,303)		(78,479)		(76,579)
Income (loss) before income taxes	$	193,351	$	167,728	$	39,689

Schedule of Components of the Benefit (Provision) for Income Taxes

The following table presents the components of Income tax benefit (provision), net, in the Consolidated Statements of Operations:


	For the years ended December 31,
	2022		2021		2020
Current benefit (provision), net:
Federal	$	(83,594)	$	(73,571)	$	(40,109)
State	(15,430)		(18,562)		(4,152)
Foreign	(4,292)		(3,254)		(1,740)
Total current benefit (provision), net	$	(103,316)	$	(95,387)	$	(46,001)

Deferred benefit (provision), net:
Federal	$	37,714	$	28,319	$	15,151
State	8,186		3,705		(2,926)
Foreign	2,975		6,252		(8,342)
Total deferred benefit (provision), net	48,875		38,276		3,883
Total income tax benefit (provision), net	$	(54,441)	$	(57,111)	$	(42,118)

Schedule of Income Tax Rate Reconciliation


	For the years ended December 31,
	2022		2021		2020
Statutory rate	$	(40,604)	$	(35,223)	$	(8,336)
State income taxes, net of federal benefit (provision)	(4,005)		(10,960)		(6,205)
Permanent differences	(2,233)		(806)		(1,447)
Tax credits, including withholding tax	3,699		4,573		1,137
Valuation allowance	(21,359)		(23,346)		(36,491)
Rates different than statutory	9,753		10,164		9,725

Other	308		(1,513)		(501)
Total income tax benefit (provision), net	$	(54,441)	$	(57,111)	$	(42,118)

Schedule of Deferred Tax Assets and Liabilities

The following table presents the components of our deferred tax assets and liabilities:


	As of December 31,
	2022		2021
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	119,594	$	121,021
Other investments	11,648		8,890
Accrued expenses	53,324		30,973
Stock-based compensation	5,645		6,833
Other assets	32,824		8,985
Total deferred tax assets	223,035		176,702
Valuation allowance	(153,233)		(139,727)
Deferred tax assets after valuation allowance	$	69,802	$	36,975

Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	$	(332,884)	$	(338,130)
Other liabilities	(18,853)		(27,840)
Total deferred tax liabilities	(351,737)		(365,970)
Total net deferred tax liabilities	$	(281,935)	$	(328,995)

Net deferred tax assets (liabilities) foreign jurisdiction	$	6,277	$	5,267
Net deferred tax assets (liabilities) domestic	(288,212)		(334,262)
Total net deferred tax assets (liabilities)	$	(281,935)	$	(328,995)

Schedule of Reconciliation of Unrecognized Tax Benefits

The following table presents the reconciliation of the beginning and ending amount of unrecognized income tax benefits:


	For the years ended December 31,
	2022		2021		2020
Unrecognized tax benefit balance as of beginning of period:	$	7,294	$	7,294	$	7,866
Reductions based on tax positions related to prior years	(122)		—		(572)
Balance as of end of period	$	7,172	$	7,294	$	7,294

BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table presents our allocation of the purchase price:


	Amounts
Assets:
Trade accounts receivable and contract assets, net	$	6,160
Other current assets	2,085
Property and equipment	4,669
Goodwill	23,086
Other intangible assets	4,428
Total assets	$	40,428

Liabilities:
Trade accounts payable	$	133
Accrued expenses and other current liabilities	986
Deferred tax liabilities	1,114
Total liabilities	$	2,233

Total purchase price	$	38,195

OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the changes in the balances of Accumulated other comprehensive income (loss) by component:


	Cumulative Foreign Currency Translation Adjustments		Unrealized Gain (Loss) On Available-For-Sale Securities		Other		Accumulated Other Comprehensive Income (Loss)
Balance, December 31, 2020	$	(146,953)	$	113	$	—	$	(146,840)
Other comprehensive income (loss) before reclassifications	(26,928)		490		(98)		(26,536)
Amounts reclassified to net income (loss)	—		(5)		—		(5)
Other comprehensive income (loss)	(26,928)		485		(98)		(26,541)
Balance, December 31, 2021	(173,881)		598		(98)		(173,381)
Other comprehensive income (loss) before reclassifications	3,767		(553)		—		3,214
Amounts reclassified to net income (loss)	—		(17)		—		(17)
Other comprehensive income (loss)	3,767		(570)		—		3,197
Balance, December 31, 2022	$	(170,114)	$	28	$	(98)	$	(170,184)

REVENUE RECOGNITION - Lease Income Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
December 31,
2023	$ 37,478
2024	32,856
2025	30,802
2026	28,828
2027	23,860
2028 and beyond	46,070
Total lease payments to be received	$ 199,894

SUPPLEMENTAL FINANCIAL INFORMATION - Reconciliation of Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 653,132	$ 429,168	$ 740,490	$ 1,139,435
Restricted cash	1,341	980	807	887
Total cash and cash equivalents, included restricted amounts	$ 654,473	$ 430,148	$ 741,297	$ 1,140,322

REGULATORY AUTHORIZATIONS - Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Amortization
Amortization expense	$ (825)	$ (806)	$ (902)
Indefinite lived
Balance at the beginning of the period	400,000	400,000	400,000
Currency translation adjustments	0	0	0
Balance at the end of the period	400,000	400,000	400,000
Total
Balance at beginning of period	408,959	410,451	412,363
Currency translation adjustments	485	(686)	(1,010)
Balance at the end of the period	$ 408,619	408,959	410,451
Weighted-average useful life (in years)	14 years
Regulatory authorization
Cost
Balance at the beginning of the period	$ 10,733	11,505	12,524
Currency translation adjustments	598	(772)	(1,019)
Balance at the end of the period	11,331	10,733	11,505
Accumulated Amortization
Balance at beginning of period	(1,774)	(1,054)	(161)
Amortization expense	(825)	(806)	(902)
Currency translation adjustments	(113)	86	9
Balance at end of the period	(2,712)	(1,774)	(1,054)
Total
Beginning balance	8,959	10,451	12,363
Currency translation adjustments	485	(686)	(1,010)
Balance at the end of the period	$ 8,619	$ 8,959	$ 10,451

Income Taxes - Components of Income (Loss) From Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ 253,654	$ 246,207	$ 116,268
Foreign	(60,303)	(78,479)	(76,579)
Income (loss) before income taxes	$ 193,351	$ 167,728	$ 39,689

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

RELATED PARTY TRANSACTIONS - DISH NETWORK - Overview (Details) - $ / shares	1 Months Ended
	Sep. 30, 2019	May 31, 2019	Feb. 28, 2017	Dec. 31, 2022	Dec. 31, 2021
Related party transactions
Common stock, par value (in dollars per share)				$ 0.01	$ 0.01
Common Stock \| BSS Corp.
Related party transactions
Common stock, par value (in dollars per share)	$ 0.001
Share of BSS common stock issued for each share of Echostar Class A or Class B common stock (in shares)	1
Common Stock \| DISH Network
Related party transactions
Common stock, par value (in dollars per share)	$ 0.001
Class A common stock \| DISH Network
Related party transactions
Entity shares issued per acquiree share (in shares)	0.23523769	0.23523769
DISH Network \| Share Exchange Agreement \| EchoStar Technologies segment
Related party transactions
Ownership interest acquired by related party (as a percent)			100.00%
DISH Network \| Hughes Retail Preferred Tracking Stock \| Hughes Retail Group \| Satellite and Tracking Stock Transaction
Related party transactions
Percentage of economic interest held			80.00%

MARKETABLE INVESTMENT SECURITIES - Activity on Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 37,904	$ 292,188	$ 112,497

RELATED PARTY TRANSACTIONS - ECHOSTAR - Services and Other Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Related party receivables - EchoStar - non-current	$ 55,834	$ 56,055
EchoStar
Related party transactions
Services and other revenue - EchoStar	17,623	21,206	$ 20,287
Related party receivables - EchoStar - current	112,985	122,619
Related party receivables - EchoStar - non-current	55,834	56,055
Total related party receivables - EchoStar	$ 168,819	$ 178,674

- Definition

+ References

+ Details

Segment Reporting - Geographic Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Geographic Information
Long-lived assets	$ 2,332,812	$ 2,457,476
North America
Geographic Information
Long-lived assets	2,075,373	2,148,052
South and Central America
Geographic Information
Long-lived assets	206,556	267,429
Other
Geographic Information
Long-lived assets	$ 50,883	$ 41,995

OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Amortization
Weighted-average useful life (in years)	14 years
Total
Cost:
Balance at the beginning of the period	$ 351,400	$ 351,400	$ 351,400
Additions	4,312
Currency Translation Adjustments	(328)
Balance at the end of the period	355,384	351,400	351,400
Accumulated Amortization
Balance at beginning of period	(337,416)	(333,060)	(322,079)
Amortization expense	(2,270)	(4,356)	(10,981)
Balance at end of the period	(339,686)	(337,416)	(333,060)
Total	15,698	13,984
Customer Relationships
Cost:
Balance at the beginning of the period	270,300	270,300	270,300
Additions	4,312
Currency Translation Adjustments	(328)
Balance at the end of the period	274,284	270,300	270,300
Accumulated Amortization
Balance at beginning of period	(270,300)	(267,429)	(257,933)
Amortization expense	(785)	(2,871)	(9,496)
Balance at end of the period	(271,085)	(270,300)	(267,429)
Total	$ 3,199	0
Weighted-average useful life (in years)	8 years
Patents
Cost:
Balance at the beginning of the period	$ 51,400	51,400	51,400
Additions	0
Currency Translation Adjustments	0
Balance at the end of the period	51,400	51,400	51,400
Accumulated Amortization
Balance at beginning of period	(51,400)	(51,400)	(51,400)
Amortization expense	0	0	0
Balance at end of the period	(51,400)	(51,400)	(51,400)
Total	$ 0	0
Weighted-average useful life (in years)	6 years
Trademarks and Licenses
Cost:
Balance at the beginning of the period	$ 29,700	29,700	29,700
Additions	0
Currency Translation Adjustments	0
Balance at the end of the period	29,700	29,700	29,700
Accumulated Amortization
Balance at beginning of period	(15,716)	(14,231)	(12,746)
Amortization expense	(1,485)	(1,485)	(1,485)
Balance at end of the period	(17,201)	(15,716)	$ (14,231)
Total	$ 12,499	$ 13,984
Weighted-average useful life (in years)	20 years

SUPPLEMENTAL FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL FINANCIAL INFORMATION

Research and Development

The following table presents the research and development costs incurred in connection with customers’ orders:


	For the years ended December 31,
	2022		2021		2020
Cost of sales - equipment	$	31,781	$	29,636	$	19,788
Research and development expenses	$	32,810	$	31,777	$	29,448

Advertising Costs

We incurred advertising expense of $69.0 million, $82.4 million and $65.1 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Cash and Cash Equivalents and Restricted Cash

The following table reconciles cash and cash equivalents and restricted cash, as presented in the Consolidated Balance Sheets to the total of the same as presented in the Consolidated Statements of Cash Flows:


	For the years ended December 31,
	2022		2021		2020
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	429,168	$	740,490	$	1,139,435
Restricted cash	980		807		887
Total cash and cash equivalents, included restricted amounts, beginning of period	$	430,148	$	741,297	$	1,140,322

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, end of period	$	654,473	$	430,148	$	741,297

Other Current Assets, Net and Other Non-current Assets, Net

The following table presents the components of Other current assets, net and Other non-current assets, net:


	As of December 31,
	2022		2021
Other current assets, net:
Related party receivables - EchoStar	$	112,985	$	122,619
Inventory	123,006		102,907
Prepaids and deposits	23,948		27,737
Trade accounts receivable - DISH Network	1,992		3,457
Other, net	13,271		20,124
Total other current assets	$	275,202	$	276,844

Other non-current assets, net:
Capitalized software, net	$	116,844	$	124,701
Contract acquisition costs, net	64,447		82,986
Related party receivables - EchoStar	55,834		56,055
Deferred tax assets, net	7,822		5,411
Restricted cash	1,341		980
Contract fulfillment costs, net	1,931		1,721
Other, net	37,658		30,986
Total other non-current assets, net	$	285,877	$	302,840


	For the years ended December 31,
	2022				2021				2020
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	1,747	$	12,869	$	—	$	—
Credit losses (1)	—		—		—		3,328		1,595		13,378
Foreign currency translation	—		—		(1,747)		1,159		152		(509)
Deductions	—		—		—		(647)		—		—
Balance at end of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869

Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities

The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities:


	As of December 31,
	2022		2021
Accrued expenses and other current liabilities:
Related party payables - EchoStar	$	216,504	$	124,578
Accrued compensation	40,684		45,630
Operating lease obligation	17,766		16,697
Accrued interest	39,194		39,289
Accrued taxes	10,631		9,790
Accrual for license fee dispute	10,191		11,178
Trade accounts payable - DISH Network	567		587
Other	58,362		61,130
Total accrued expenses and other current liabilities	$	393,899	$	308,879

Other non-current liabilities:
Accrual for license fee dispute	$	57,292	$	69,484
Related party payables - EchoStar	23,423		24,118
Contract liabilities	8,326		10,669
Other	44,856		48,980
Total other non-current liabilities	$	133,897	$	153,251

Inventory

The following table presents the components of inventory:


	As of December 31,
	2022		2021
Raw materials	$	32,920	$	13,778
Work-in-process	16,408		11,705
Finished goods	73,678		77,424
Total inventory	$	123,006	$	102,907

Capitalized Software Costs

The following tables present the activity related to our capitalized software cost:


	As of December 31,
	2022		2021
Net carrying amount of externally marketed software	$	116,841	$	124,701
Externally marketed software under development and not yet placed into service	$	26,924	$	57,357


	For the years ended December 31,
	2022		2021		2020
Capitalized costs related to development of externally marketed software	$	23,105	$	33,543	$	38,655
Amortization expense relating to externally marketed software	$	30,965	$	25,288	$	23,780
Weighted-average useful life (in years)	4

Supplemental and Non-cash Investing and Financing Activities

The following table presents the supplemental and non-cash investing and financing activities:


	For the years ended December 31,
	2022		2021		2020
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	91,583	$	118,638	$	162,692
Cash paid for income taxes	$	12,538	$	10,641	$	9,094

Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	$	8,001	$	(347)	$	(6,198)
Non-cash net assets received as part of the India JV formation	$	36,701	$	—	$	—

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table presents our goodwill:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	511,086	$	511,597	$	506,953
India JV formation	23,086		—		—
Foreign currency translation	(1,681)		(511)		4,644
Balance at end of period	$	532,491	$	511,086	$	511,597

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
Accounting Policies [Line Items]
Weighted-average useful life (in years)	14 years
Goodwill impairment loss	$ 0
Stockholders' equity	(2,147,863,000)	$ (2,068,989,000)	$ (2,076,376,000)		$ (2,134,163,000)
Accumulated Earnings (Losses)
Accounting Policies [Line Items]
Stockholders' equity	$ (741,754,000)	$ (692,341,000)	$ (671,570,000)		(664,415,000)
Cumulative Effect, Period of Adoption, Adjustment
Accounting Policies [Line Items]
Stockholders' equity					2,409,000
Cumulative Effect, Period of Adoption, Adjustment \| Accumulated Earnings (Losses)
Accounting Policies [Line Items]
Stockholders' equity				$ 2,200,000	$ 2,169,000
Computer software
Accounting Policies [Line Items]
Weighted-average useful life (in years)	5 years

- Definition

+ References

+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 138,910,000	$ 110,617,000	$ (2,429,000)
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:
Depreciation and amortization	431,065,000	464,146,000	498,876,000
Impairment of long-lived assets	0	210,000	0
Losses (gains) on investments, net	(245,000)	(2,103,000)	232,000
Equity in losses (earnings) of unconsolidated affiliates, net	5,703,000	5,347,000	6,116,000
Foreign currency transaction losses (gains), net	(6,016,000)	11,494,000	(3,427,000)
Deferred tax provision (benefit), net	(48,875,000)	(38,276,000)	(4,261,000)
Stock-based compensation	4,318,000	3,046,000	5,167,000
Amortization of debt issuance costs	783,000	2,381,000	4,324,000
Other, net	8,015,000	21,082,000	2,007,000
Changes in assets and liabilities, net:
Trade accounts receivable and contract assets, net	(50,670,000)	(2,342,000)	(2,755,000)
Other current assets, net	3,513,000	9,446,000	6,040,000
Trade accounts payable	511,000	(13,659,000)	(7,071,000)
Contract liabilities	(19,604,000)	36,774,000	3,509,000
Accrued expenses and other current liabilities	89,961,000	(17,383,000)	73,746,000
Non-current assets and non-current liabilities, net	(18,517,000)	71,531,000	(51,734,000)
Net cash provided by (used for) operating activities	538,852,000	662,311,000	528,340,000
Cash flows from investing activities:
Purchases of marketable investment securities	(986,736,000)	(1,517,849,000)	(2,035,712,000)
Sales and maturities of marketable investment securities	1,045,950,000	1,864,186,000	1,482,704,000
Expenditures for property and equipment	(239,403,000)	(296,303,000)	(355,238,000)
Expenditures for externally marketed software	(23,105,000)	(33,543,000)	(38,655,000)
Sales of other investments	0	9,451,000	0
India JV formation	(7,892,000)	0	0
Dividend received from unconsolidated affiliate	2,000,000	0	0
Net cash provided by (used for) investing activities	(209,186,000)	25,942,000	(946,901,000)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	0	(901,818,000)	0
Payment of finance lease obligations	(120,000)	(670,000)	(811,000)
Payment of in-orbit incentive obligations	(2,988,000)	(2,214,000)	(1,554,000)
Contribution by non-controlling interest holder	0	9,880,000	18,241,000
Dividend paid to EchoStar	(100,000,000)	(100,000,000)	0
Other, net	0	(966,000)	998,000
Net cash provided by (used for) financing activities	(103,108,000)	(995,788,000)	16,874,000
Effect of exchange rates on cash and cash equivalents	(2,233,000)	(3,614,000)	2,662,000
Net increase (decrease) in cash and cash equivalents	224,325,000	(311,149,000)	(399,025,000)
Cash and cash equivalents, including restricted amounts, beginning of period	430,148,000	741,297,000	1,140,322,000
Cash and cash equivalents, including restricted amounts, end of period	$ 654,473,000	$ 430,148,000	$ 741,297,000

OTHER INVESTMENTS - Schedule of Other Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other investments, net:
Equity method investments	$ 83,523	$ 91,226
Total other investments, net	$ 83,523	$ 91,226

Income Taxes - Components of Income Tax Benefit (Provision), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current benefit (provision), net:
Federal	$ (83,594)	$ (73,571)	$ (40,109)
State	(15,430)	(18,562)	(4,152)
Foreign	(4,292)	(3,254)	(1,740)
Total current benefit (provision), net	(103,316)	(95,387)	(46,001)
Deferred benefit (provision), net:
Federal	37,714	28,319	15,151
State	8,186	3,705	(2,926)
Foreign	2,975	6,252	(8,342)
Total deferred benefit (provision), net	48,875	38,276	3,883
Total income tax benefit (provision), net	$ (54,441)	$ (57,111)	$ (42,118)

MARKETABLE INVESTMENT SECURITIES - Unrealized Gains (Losses) on Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 799,733	$ 854,924
Unrealized Gains	119	0
Unrealized Losses	(83)	(422)
Estimated Fair Value	799,769	854,502
Corporate bonds
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	154,517	285,169
Unrealized Gains	119	0
Unrealized Losses	(56)	(382)
Estimated Fair Value	154,580	284,787
Commercial paper
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	643,553	491,360
Unrealized Gains	0	0
Unrealized Losses	(27)	0
Estimated Fair Value	643,526	491,360
Other debt securities
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	1,663	78,395
Unrealized Gains	0	0
Unrealized Losses	0	(40)
Estimated Fair Value	$ 1,663	$ 78,355

RELATED PARTY TRANSACTIONS - ECHOSTAR - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Mar. 17, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Dividend paid to EchoStar	$ 100,000	$ 100,000	$ 100,000
Maximum \| Related-party advances \| One-year LIBOR
Related party transactions
Annual rates		3.00%
EchoStar
Related party transactions
Related party transaction, amounts of transaction		$ 14,200	2,800	$ 7,500
Revenue from related parties		17,623	21,206	20,287
EchoStar Mobile Limited
Related party transactions
Revenue from related parties		$ 17,600	21,200	20,300
Interest rate on converted receivables loan		5.00%
EOC \| Construction Management Services
Related party transactions
Related party costs		$ 1,600	$ 1,600	$ 1,500

RELATED PARTY TRANSACTIONS - DISH NETWORK - 2019 TT&C Agreement (Details) - DISH Network - TT&C Agreement	1 Months Ended
	Jun. 30, 2021	Sep. 30, 2019
Related party transactions
Term of renewal option (in years)	3 years	1 year
Required renewal notice (days)		90 days
Termination notice required (months)		12 months

EMPLOYEE BENEFIT PLANS - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee benefit plans
Required service period	3 months
Class A common stock
Employee benefit plans
Maximum fair value of capital stock permitted to be purchased by employees in any one year under ESPP	$ 25,000
Purchase price as percentage of closing market price on the last business day of each calendar quarter under ESPP	85.00%
Employee purchases of common stock under ESPP (in shares)	580,000	446,000	452,000
Class A common stock \| EchoStar
Employee benefit plans
Number of shares authorized for issue (in shares)	5,000,000
Number of shares that remain available for issuance (in shares)	700,000

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 653,132	$ 429,168	$ 740,490	$ 1,139,435
Marketable investment securities	799,769	854,502
Trade accounts receivable and contract assets, net	236,336	182,063		196,520
Other current assets, net	275,202	276,844
Total current assets	1,964,439	1,742,577
Non-current assets:
Property and equipment, net	1,376,004	1,523,447
Operating lease right-of-use assets	150,632	148,221
Goodwill	532,491	511,086	511,597	506,953
Regulatory authorizations, net	408,619	408,959	410,451	412,363
Other intangible assets, net	15,698	13,984
Other investments, net	83,523	91,226
Investment in subsidiaries	0	0
Other non-current assets, net	285,877	302,840		251,936
Total non-current assets	2,852,844	2,999,763
Total assets	4,817,283	4,742,340		5,572,035
Current liabilities:
Trade accounts payable	98,229	105,477
Contract liabilities	121,739	141,343
Accrued expenses and other current liabilities	393,899	308,879
Total current liabilities	613,867	555,699
Non-current liabilities:
Long-term debt, net	1,496,777	1,495,994
Deferred tax liabilities, net	289,757	334,406		380,316
Operating lease liabilities	135,122	134,001
Other non-current liabilities	133,897	153,251
Total non-current liabilities	2,055,553	2,117,652
Total liabilities	2,669,420	2,673,351
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,051,427	2,008,736
Non-controlling interests	96,436	60,253		75,748
Total shareholder's equity	2,147,863	2,068,989	$ 2,076,376	2,134,163
Total liabilities and shareholder's equity	4,817,283	4,742,340		$ 5,572,035
Eliminations
Current assets:
Cash and cash equivalents	0	0
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	0	0
Other current assets, net	(1,340,303)	(1,044,495)
Total current assets	(1,340,303)	(1,044,495)
Non-current assets:
Property and equipment, net	0	0
Operating lease right-of-use assets	0	0
Goodwill	0	0
Regulatory authorizations, net	0	0
Other intangible assets, net	0	0
Other investments, net	0	0
Investment in subsidiaries	(3,671,102)	(3,419,137)
Other non-current assets, net	(140,289)	(94,805)
Total non-current assets	(3,811,391)	(3,513,942)
Total assets	(5,151,694)	(4,558,437)
Current liabilities:
Trade accounts payable	0	0
Contract liabilities	0	0
Accrued expenses and other current liabilities	(1,340,303)	(1,044,495)
Total current liabilities	(1,340,303)	(1,044,495)
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	(410)	0
Operating lease liabilities	0	0
Other non-current liabilities	(139,879)	(94,804)
Total non-current liabilities	(140,289)	(94,804)
Total liabilities	(1,480,592)	(1,139,299)
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	(3,671,102)	(3,419,138)
Non-controlling interests	0	0
Total shareholder's equity	(3,671,102)	(3,419,138)
Total liabilities and shareholder's equity	(5,151,694)	(4,558,437)
Hughes Satellite Systems Corporation \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	547,605	324,764
Marketable investment securities	799,769	854,502
Trade accounts receivable and contract assets, net	0	0
Other current assets, net	71	170,283
Total current assets	1,347,445	1,349,549
Non-current assets:
Property and equipment, net	0	0
Operating lease right-of-use assets	0	0
Goodwill	0	0
Regulatory authorizations, net	0	0
Other intangible assets, net	0	0
Other investments, net	8,920	0
Investment in subsidiaries	3,312,961	3,126,926
Other non-current assets, net	1,095	1,191
Total non-current assets	3,322,976	3,128,117
Total assets	4,670,421	4,477,666
Current liabilities:
Trade accounts payable	477	0
Contract liabilities	0	0
Accrued expenses and other current liabilities	1,121,740	972,936
Total current liabilities	1,122,217	972,936
Non-current liabilities:
Long-term debt, net	1,496,777	1,495,994
Deferred tax liabilities, net	0	0
Operating lease liabilities	0	0
Other non-current liabilities	0	0
Total non-current liabilities	1,496,777	1,495,994
Total liabilities	2,618,994	2,468,930
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,051,427	2,008,736
Non-controlling interests	0	0
Total shareholder's equity	2,051,427	2,008,736
Total liabilities and shareholder's equity	4,670,421	4,477,666
Guarantor Subsidiaries \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	25,318	42,550
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	168,484	127,350
Other current assets, net	1,330,813	1,056,871
Total current assets	1,524,615	1,226,771
Non-current assets:
Property and equipment, net	1,140,294	1,209,859
Operating lease right-of-use assets	121,609	117,912
Goodwill	504,173	504,173
Regulatory authorizations, net	400,000	400,000
Other intangible assets, net	12,499	13,984
Other investments, net	0	9,600
Investment in subsidiaries	358,141	292,211
Other non-current assets, net	261,906	299,149
Total non-current assets	2,798,622	2,846,888
Total assets	4,323,237	4,073,659
Current liabilities:
Trade accounts payable	85,327	92,156
Contract liabilities	115,893	134,474
Accrued expenses and other current liabilities	296,666	218,463
Total current liabilities	497,886	445,093
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	288,716	334,148
Operating lease liabilities	111,052	108,431
Other non-current liabilities	113,183	59,623
Total non-current liabilities	512,951	502,202
Total liabilities	1,010,837	947,295
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	3,312,400	3,126,364
Non-controlling interests	0	0
Total shareholder's equity	3,312,400	3,126,364
Total liabilities and shareholder's equity	4,323,237	4,073,659
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Current assets:
Cash and cash equivalents	80,209	61,854
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	67,852	54,713
Other current assets, net	284,621	94,185
Total current assets	432,682	210,752
Non-current assets:
Property and equipment, net	235,710	313,588
Operating lease right-of-use assets	29,023	30,309
Goodwill	28,318	6,913
Regulatory authorizations, net	8,619	8,959
Other intangible assets, net	3,199	0
Other investments, net	74,603	81,626
Investment in subsidiaries	0	0
Other non-current assets, net	163,165	97,305
Total non-current assets	542,637	538,700
Total assets	975,319	749,452
Current liabilities:
Trade accounts payable	12,425	13,321
Contract liabilities	5,846	6,869
Accrued expenses and other current liabilities	315,796	161,975
Total current liabilities	334,067	182,165
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	1,451	258
Operating lease liabilities	24,070	25,570
Other non-current liabilities	160,593	188,432
Total non-current liabilities	186,114	214,260
Total liabilities	520,181	396,425
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	358,702	292,774
Non-controlling interests	96,436	60,253
Total shareholder's equity	455,138	353,027
Total liabilities and shareholder's equity	$ 975,319	$ 749,452

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

SEGMENT REPORTING

Business segments are components of an enterprise for which separate financial information is available and regularly evaluated by our chief operating decision maker (“CODM”), who is our Chief Executive Officer. We operate in two business segments, Hughes segment and ESS segment.

The primary measure of segment profitability that is reported regularly to our CODM is earnings before interest, taxes, depreciation and amortization, and net income (loss) attributable to non-controlling interests (“EBITDA”).

Total assets by segment have not been reported herein because the information is not provided to our CODM on a regular basis.

The following table presents total revenue, capital expenditures and EBITDA for each of our business segments:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2022
External revenue	$	1,966,587	$	19,132	$	17,624	$	2,003,343
Intersegment revenue	—		1,401		(1,401)		—
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

Capital expenditures	$	239,403	$	—	$	—	$	239,403
EBITDA	$	732,929	$	14,416	$	(50,852)	$	696,493

For the year ended December 31, 2021
External revenue	$	1,956,226	$	17,295	$	21,205	$	1,994,726
Intersegment revenue	—		384		(384)		—
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Capital expenditures	$	296,303	$	—	$	—	$	296,303
EBITDA	$	781,824	$	9,185	$	(30,628)	$	760,381

For the year ended December 31, 2020
External revenue	$	1,860,834	$	16,237	$	20,287	$	1,897,358
Intersegment revenue	—		1,161		(1,161)		—
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

Capital expenditures	$	355,197	$	41	$	—	$	355,238
EBITDA	$	727,608	$	7,873	$	(31,498)	$	703,983

The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA:


	For the years ended December 31,
		2022		2021		2020
Income (loss) before income taxes		$	193,351	$	167,728	$	39,689
Interest income, net		(30,812)		(8,146)		(18,802)
Interest expense, net of amounts capitalized		92,386		126,499		172,466
Depreciation and amortization		431,065		464,146		498,876
Net loss (income) attributable to non-controlling interests		10,503		10,154		11,754
EBITDA		$	696,493	$	760,381	$	703,983

Geographic Information

The following table summarizes total long-lived assets attributed to the North America, South and Central America and other foreign locations:


	As of December 31,
	2022		2021
Long-lived assets:
North America	$	2,075,373	$	2,148,052
South and Central America	206,556		267,429
Other	50,883		41,995
Total long-lived assets	$	2,332,812	$	2,457,476

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

PROPERTY AND EQUIPMENT - Schedule of Satellite Fleet (Details)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
SPACEWAY 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	10 years
EchoStar XVII
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar XIX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Al Yah 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
EchoStar IX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
Eutelsat 65 West A
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Telesat T19V
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar 105/SES-11
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments

The following table presents total revenue, capital expenditures and EBITDA for each of our business segments:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2022
External revenue	$	1,966,587	$	19,132	$	17,624	$	2,003,343
Intersegment revenue	—		1,401		(1,401)		—
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

Capital expenditures	$	239,403	$	—	$	—	$	239,403
EBITDA	$	732,929	$	14,416	$	(50,852)	$	696,493

For the year ended December 31, 2021
External revenue	$	1,956,226	$	17,295	$	21,205	$	1,994,726
Intersegment revenue	—		384		(384)		—
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Capital expenditures	$	296,303	$	—	$	—	$	296,303
EBITDA	$	781,824	$	9,185	$	(30,628)	$	760,381

For the year ended December 31, 2020
External revenue	$	1,860,834	$	16,237	$	20,287	$	1,897,358
Intersegment revenue	—		1,161		(1,161)		—
Total revenue	$	1,860,834	$	17,398	$	19,126	$	1,897,358

Capital expenditures	$	355,197	$	41	$	—	$	355,238
EBITDA	$	727,608	$	7,873	$	(31,498)	$	703,983

Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes

The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA:


	For the years ended December 31,
		2022		2021		2020
Income (loss) before income taxes		$	193,351	$	167,728	$	39,689
Interest income, net		(30,812)		(8,146)		(18,802)
Interest expense, net of amounts capitalized		92,386		126,499		172,466
Depreciation and amortization		431,065		464,146		498,876
Net loss (income) attributable to non-controlling interests		10,503		10,154		11,754
EBITDA		$	696,493	$	760,381	$	703,983

Schedule of Total Long-lived Assets

The following table summarizes total long-lived assets attributed to the North America, South and Central America and other foreign locations:


	As of December 31,
	2022		2021
Long-lived assets:
North America	$	2,075,373	$	2,148,052
South and Central America	206,556		267,429
Other	50,883		41,995
Total long-lived assets	$	2,332,812	$	2,457,476

SUPPLEMENTAL FINANCIAL INFORMATION - Capitalized Software Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	$ 116,844	$ 124,701
Other non-current assets, net
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	116,841	124,701
Externally marketed software under development and not yet placed into service	26,924	57,357
Capitalized costs related to development of externally marketed software	23,105	33,543	$ 38,655
Amortization expense relating to externally marketed software	$ 30,965	$ 25,288	$ 23,780
Weighted-average
Condensed Financial Statements, Captions [Line Items]
Weighted-average useful life (in years)	4 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The following table presents our adoption of this new standard resulting in adjustments to our Consolidated Balance Sheet effective January 1, 2020:


	Balance December 31, 2019		Adoption of ASC 326 Increase (Decrease)		Balance January 1, 2020
Trade accounts receivable and contract assets, net	$	196,520	$	(13,672)	$	182,848
Other current assets, net	$	301,652	$	6,723	$	308,375
Other non-current assets, net	$	251,936	$	4,050	$	255,986
Total assets	$	5,572,035	$	(2,899)	$	5,569,136
Deferred tax liabilities, net	$	380,316	$	(490)	$	379,826
Accumulated earnings (losses)	$	664,415	$	(2,169)	$	662,246
Non-controlling interests	$	75,748	$	(240)	$	75,508
Total shareholder's equity	$	2,134,163	$	(2,409)	$	2,131,754
Total liabilities and shareholder's equity	$	5,572,035	$	(2,899)	$	5,569,136

BUSINESS COMBINATIONS - Schedule of Recognized Identified Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 04, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Goodwill	$ 532,491		$ 511,086	$ 511,597	$ 506,953
India Joint Venture
Assets:
Trade accounts receivable and contract assets, net		$ 6,160
Other current assets		2,085
Property and equipment		4,669
Goodwill		23,086
Other intangible assets		4,428
Total assets		40,428
Liabilities:
Trade accounts payable		133
Accrued expenses and other current liabilities		986
Deferred tax liabilities		1,114
Total liabilities		2,233
Total purchase price		$ 38,195

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Other Current Assets and Other Non-Current Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other current assets, net:
Inventory	$ 123,006	$ 102,907
Prepaids and deposits	23,948	27,737
Other, net	13,271	20,124
Total other current assets	275,202	276,844
Other non-current assets, net:
Capitalized software, net	116,844	124,701
Contract acquisition costs, net	64,447	82,986	$ 99,837	$ 113,592
Related party receivables - EchoStar	55,834	56,055
Deferred tax assets, net	7,822	5,411
Restricted cash	1,341	980
Contract fulfillment costs, net	1,931	1,721
Other, net	37,658	30,986
Total other non-current assets, net	285,877	302,840		$ 251,936
EchoStar
Other current assets, net:
Related party receivables	112,985	122,619
DISH Network
Other current assets, net:
Related party receivables	$ 1,992	$ 3,457

OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

OTHER INTANGIBLE ASSETS

REGULATORY AUTHORIZATIONS

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2019	$	12,524	$	(161)	$	12,363	$	400,000	$	412,363
Amortization expense	—		(902)		(902)		—		(902)
Currency translation adjustments	(1,019)		9		(1,010)		—		(1,010)
Balance, December 31, 2020	11,505		(1,054)		10,451		400,000		410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	$	11,331	$	(2,712)	$	8,619	$	400,000	$	408,619

Weighted-average useful life (in years)			14

Future Amortization

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	836
2024	836
2025	836
2026	836
2027	836
2028 and beyond	4,439
Total	$	8,619

OTHER INTANGIBLE ASSETS

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2019	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2020	270,300		51,400		29,700		351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	$	274,284	$	51,400	$	29,700	$	355,384

Accumulated amortization:
As of December 31, 2019	$	(257,933)	$	(51,400)	$	(12,746)	$	(322,079)
Amortization expense	(9,496)		—		(1,485)		(10,981)
As of December 31, 2020	(267,429)		(51,400)		(14,231)		(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	$	(271,085)	$	(51,400)	$	(17,201)	$	(339,686)

Carrying amount:
As of December 31, 2021	$	—	$	—	$	13,984	$	13,984
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698

Weighted-average useful life (in years)	8		6		20

Future Amortization

The following table presents our estimated future amortization of other intangible assets as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	2,282
2024	2,282
2025	2,282
2026	2,282
2027	1,496
2028 and beyond	5,074
Total	$	15,698

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185

SEGMENT REPORTING- Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting [Abstract]
Income (loss) before income taxes	$ 193,351	$ 167,728	$ 39,689
Interest income, net	(30,812)	(8,146)	(18,802)
Interest expense, net of amounts capitalized	92,386	126,499	172,466
Depreciation and amortization	431,065	464,146	498,876
Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
EBITDA	$ 696,493	$ 760,381	$ 703,983

- Definition

+ References

+ Details

LESSEE ACCOUNTING - Schedule of Lease Liability Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases
2023	$ 24,983
2024	23,063
2025	19,470
2026	18,684
2027	17,168
2028 and beyond	97,162
Total future minimum lease payments	200,530
Less: Interest	(47,642)
Total lease liabilities	$ 152,888

MARKETABLE INVESTMENT SECURITIES - Schedule of Fair Value Measurements (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Fair value of marketable securities
Cash equivalents (including restricted)	$ 548,554,000	$ 324,764,000
Available-for-sale debt securities:
Total available-for-sale debt securities	799,769,000	854,502,000
Equity securities	0	0
Total marketable investment securities	799,769,000	854,502,000
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	154,580,000	284,787,000
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	643,526,000	491,360,000
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	1,663,000	78,355,000
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	496,000	4,032,000
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Equity securities	0	0
Total marketable investment securities	0	0
Level 1 \| Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 \| Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 \| Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	548,058,000	320,732,000
Available-for-sale debt securities:
Total available-for-sale debt securities	799,769,000	854,502,000
Equity securities	0	0
Total marketable investment securities	799,769,000	854,502,000
Level 2 \| Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	154,580,000	284,787,000
Level 2 \| Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	643,526,000	491,360,000
Level 2 \| Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	1,663,000	78,355,000
Level 3
Available-for-sale debt securities:
Total marketable investment securities	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation and Basis of Presentation

All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.

Principles of Consolidation

Principles of Consolidation and Basis of Presentation

All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.

Use of Estimates

Fair Value Measurements

•Level 1 - Defined as observable inputs being quoted prices in active markets for identical assets;

Revenue Recognition

Overview

Hughes Segment

ESS Segment

Lease Revenue

Other

Trade Accounts Receivable

Contract Acquisition Costs

Cost of Sales - Services and Other and Equipment

Cost of Sales - Services and Other

Cost of Sales - Equipment

Stock-based Compensation Expense

Advertising Costs

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Research and Development

Research and DevelopmentResearch and development costs, not incurred in connection with customer requirements, are generally expensed when incurred.

Other Comprehensive Income (Loss)

Cash and Cash Equivalents

Marketable Investment Securities

Debt Securities

Equity Securities

Inventory

InventoryInventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the FIFO method and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value.

Property and Equipment

Satellites

Other Property and Equipment

Goodwill

There has been no impairment to date.

Regulatory Authorizations and Other Intangible Assets

Regulatory Authorizations

Finite Lived

Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred.

Indefinite Lived

•FCC authorizations are non-depleting assets;

•Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment;

•Expenditures required to maintain the authorization are not significant; and

•We intend to use these authorizations indefinitely.

Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred.

Other Intangible Assets

Impairment of Long-lived Assets

Other Investments

Equity Method Investments

Other Equity Investments

Impairment Considerations

Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted

Recently Adopted Accounting Pronouncements

Government Assistance

Income Taxes

Credit Losses

Financial Impact of Adoption. The following table presents our adoption of this new standard resulting in adjustments to our Consolidated Balance Sheet effective January 1, 2020:


	Balance December 31, 2019		Adoption of ASC 326 Increase (Decrease)		Balance January 1, 2020
Trade accounts receivable and contract assets, net	$	196,520	$	(13,672)	$	182,848
Other current assets, net	$	301,652	$	6,723	$	308,375
Other non-current assets, net	$	251,936	$	4,050	$	255,986
Total assets	$	5,572,035	$	(2,899)	$	5,569,136
Deferred tax liabilities, net	$	380,316	$	(490)	$	379,826
Accumulated earnings (losses)	$	664,415	$	(2,169)	$	662,246
Non-controlling interests	$	75,748	$	(240)	$	75,508
Total shareholder's equity	$	2,134,163	$	(2,409)	$	2,131,754
Total liabilities and shareholder's equity	$	5,572,035	$	(2,899)	$	5,569,136

The application of ASC 326 requirements did not materially affect our Consolidated Statements of Operations for the year ended December 31, 2020.

Recently Issued Accounting Pronouncements Not Yet Adopted

Business Combinations

Reference Rate Reform

LESSEE ACCOUNTING - Schedule of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets:
Operating	$ 150,632	$ 148,221
Finance	238,748	258,498
Total right-of-use assets	389,380	406,719
Current:
Operating	17,766	16,697
Finance	0	123
Total current	17,766	16,820
Non-current:
Operating	135,122	134,001
Finance	0	0
Total non-current	135,122	134,001
Total lease liabilities	$ 152,888	$ 150,821
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net	Property and equipment, net
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other non-current liabilities	Other non-current liabilities
Finance lease, accumulated amortization	$ 121,900	$ 95,700

RELATED PARTY TRANSACTIONS - DISH NETWORK - Referral Marketing Agreement (Details)	1 Months Ended
	Jun. 30, 2021
DISH Network \| Referral Marketing Agreement
Related party transactions
Termination notice	90 days

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

Summary of Contractual Obligations

The following table summarizes our contractual obligations as of December 31, 2022:


	Payments Due in the Years Ending December 31,
	Total (4)(5)		2023		2024		2025		2026		2027		Thereafter
Long-term debt (1)	$	1,500,000	$	—	$	—	$	—	$	1,500,000	$	—	$	—
Interest on long-term debt	356,252		89,063		89,063		89,063		89,063		—		—
Satellite-related commitments (2)	143,516		43,729		17,737		17,351		16,089		14,393		34,217
Operating lease obligations (3)	200,528		24,983		23,063		19,470		18,684		17,168		97,160
Total	$	2,200,296	$	157,775	$	129,863	$	125,884	$	1,623,836	$	31,561	$	131,377

(1) Assumes all long-term debt is outstanding until scheduled maturity.

(2) Includes payments pursuant to: i) the EchoStar XXIV launch contract, ii) regulatory authorizations, iii) non-lease costs associated with our finance lease satellites, iv) in-orbit incentives relating to certain satellites and v) commitments for satellite service arrangements.

(3) Operating leases consist primarily of leases for office space, data centers and satellite-related ground infrastructure.

(4) The table excludes amounts related to deferred tax liabilities, unrecognized tax positions and certain other amounts recorded in our non-current liabilities as the timing of any payments is uncertain.

(5) The table excludes long-term deferred revenue and other long-term liabilities that do not require future cash payments.

Schedule of Accrual For License Fee Dispute

The following table presents the components of the accrual:


	As of December 31,
	2022		2021
Additional license fees	$	3,425	$	3,812
Penalties	3,516		3,912
Interest and interest on penalties	78,327		81,389
Less: Payments	(17,785)		(8,451)
Total accrual	67,483		80,662
Less: Current portion	10,191		11,178
Total long-term accrual	$	57,292	$	69,484

SUPPLEMENTAL FINANCIAL INFORMATION - Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 32,920	$ 13,778
Work-in-process	16,408	11,705
Finished goods	73,678	77,424
Total inventory	$ 123,006	$ 102,907

OTHER INVESTMENTS

12 Months Ended

Dec. 31, 2022

Equity Method Investments and Joint Ventures [Abstract]

OTHER INVESTMENTS

The following table presents our Other investments, net:


	As of December 31,
	2022		2021
Other investments, net:
Equity method investments	$	83,523	$	91,226
Total other investments, net	$	83,523	$	91,226

Equity Method Investments

Deluxe/EchoStar LLC

We own 50% of Deluxe/EchoStar LLC (“Deluxe”), a joint venture that we entered into in 2010 to build an advanced digital cinema satellite distribution network targeting delivery to digitally equipped theaters in the U.S. and Canada.

Broadband Connectivity Solutions (Restricted) Limited

We own 20% of Broadband Connectivity Solutions (Restricted) Limited (together with its subsidiaries, “BCS”), a joint venture that we entered into in 2018 to provide commercial Ka-band satellite broadband services across Africa, the Middle East and southwest Asia operating over Yahsat's Al Yah 2 and Al Yah 3 Ka-band satellites.

Financial Information for Our Equity Method Investments

The following table presents revenue recognized:


	For the years ended December 31,
		2022		2021		2020
Deluxe		$	5,334	$	5,480	$	4,393
BCS		$	7,933	$	8,278	$	9,080

The following table presents trade accounts receivable:


	As of December 31,
	2022		2021
Deluxe	$	3,026	$	934
BCS	$	5,062	$	5,544

We recorded cash distributions from our investments of $2.0 million for the year ended December 31, 2022 that was considered a return of investment and reported in Net cash provided by (used for) investing activities in the Consolidated Statements of Cash Flows. There were no returns of investment during the years ended December 31, 2021 and 2020.

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband and Master Services Agreement (Details) - DISH Network - Hughes Broadband Master Services Agreement - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	90 days
Cost of sales		$ 6.8	$ 8.4	$ 16.6

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Schedule of Carrying Amount and Fair Values of Long-term Debt

The following table presents the carrying amount and fair values of our Long-term debt, net:


	Effective Interest Rate	As of December 31,
		2022				2021
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	727,763	$	750,000	$	825,555
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		707,490		750,000		838,740
Less: Unamortized debt issuance costs		(3,223)		—		(4,006)		—
Total long-term debt, net		$	1,496,777	$	1,435,253	$	1,495,994	$	1,664,295

PROPERTY AND EQUIPMENT - Schedule of Depreciation Expense and Capitalized Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Depreciation expense:
Satellites - acquired under finance leases	$ 29,906	$ 29,270	$ 27,611
Total depreciation expense	431,065	464,146	498,876
Capitalized interest	8,712	6,002	2,488
Satellites
Depreciation expense:
Total depreciation expense	99,865	108,808	135,884
Satellites - owned
Depreciation expense:
Satellites - owned	75,738	85,068	108,273
Satellites - acquired under finance leases
Depreciation expense:
Satellites - acquired under finance leases	$ 24,127	$ 23,740	$ 27,611

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Commitments

The following table summarizes our contractual obligations as of December 31, 2022:


	Payments Due in the Years Ending December 31,
	Total (4)(5)		2023		2024		2025		2026		2027		Thereafter
Long-term debt (1)	$	1,500,000	$	—	$	—	$	—	$	1,500,000	$	—	$	—
Interest on long-term debt	356,252		89,063		89,063		89,063		89,063		—		—
Satellite-related commitments (2)	143,516		43,729		17,737		17,351		16,089		14,393		34,217
Operating lease obligations (3)	200,528		24,983		23,063		19,470		18,684		17,168		97,160
Total	$	2,200,296	$	157,775	$	129,863	$	125,884	$	1,623,836	$	31,561	$	131,377

(1) Assumes all long-term debt is outstanding until scheduled maturity.

(3) Operating leases consist primarily of leases for office space, data centers and satellite-related ground infrastructure.

(5) The table excludes long-term deferred revenue and other long-term liabilities that do not require future cash payments.

In certain circumstances, the dates on which we are obligated to pay our contractual obligations could change.

Patents and Intellectual Property

Many entities, including some of our competitors, have, or may have in the future, patents and other intellectual property rights that cover or affect products or services directly or indirectly related to those that we offer. We may not be aware of all patents and other intellectual property rights that our products and services may potentially infringe. Damages in patent infringement cases can be substantial, and in certain circumstances can be tripled. Further, we cannot estimate the extent to which we may be required in the future to obtain licenses with respect to intellectual property rights held by others and the availability and cost of any such licenses. Various parties have asserted patent and other intellectual property rights with respect to our products and services. We cannot be certain that these parties do not own the rights they claim, that these rights are not valid or that our products and services do not infringe on these rights. Further, we cannot be certain that we would be able to obtain licenses from these parties on commercially reasonable terms or, if we were unable to obtain such licenses, that we would be able to redesign our products and services to avoid infringement.

Certain Arrangements with DISH Network

In connection with EchoStar’s spin-off from DISH in 2008, EchoStar entered into a separation agreement with DISH Network that provides, among other things, for the division of certain liabilities, including liabilities resulting from litigation. Under the terms of the separation agreement, EchoStar assumed certain liabilities that relate to its and our business, including certain designated liabilities for acts or omissions that occurred prior to the Spin-off. Certain specific provisions govern intellectual property related claims under which EchoStar will generally only be liable for its and its subsidiaries’ acts or omissions following the Spin-off and DISH Network will indemnify EchoStar for any liabilities or damages resulting from intellectual property claims relating to the period prior to the Spin-off as well as DISH Network’s acts or omissions following the Spin-off. In connection with the Share Exchange and BSS Transaction, EchoStar and certain of its and our subsidiaries entered into the Share Exchange Agreement and the Master Transaction Agreement, respectively, and other agreements which provide, among other things, for the division of certain liabilities, including liabilities relating to taxes, intellectual property and employees and liabilities resulting from litigation and the assumption of certain liabilities that relate to the transferred businesses and assets. These agreements also contain additional indemnification provisions between EchoStar and us and DISH Network for, in the case of the Share Exchange, certain pre-existing liabilities and legal proceedings and, in the case of the

BSS Transaction, certain losses with respect to breaches of certain representations and covenants and certain liabilities.

Litigation

We are involved in a number of legal proceedings concerning matters arising in connection with the conduct of our business activities. Many of these proceedings are at preliminary stages and/or seek an indeterminate amount of damages. We regularly evaluate the status of the legal proceedings in which we are involved to assess whether a loss is probable and to determine if accruals are appropriate. We record an accrual for litigation and other loss contingencies when we determine that a loss is probable, and the amount of the loss can be reasonably estimated. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of loss can be made. There can be no assurance that legal proceedings against us will be resolved in amounts that will not differ from the amounts of our recorded accruals. Legal fees and other costs of defending legal proceedings are charged to expense as incurred.

For certain proceedings, management is unable to predict with any degree of certainty the outcome or provide a meaningful estimate of the possible loss or range of possible loss because, among other reasons: (i) the proceedings are in various stages; (ii) damages have not been sought or specified; (iii) damages are unsupported, indeterminate and/or exaggerated in management’s opinion; (iv) there is uncertainty as to the outcome of pending trials, appeals, motions or other proceedings; (v) there are significant factual issues to be resolved; and/or (vi) there are novel legal issues or unsettled legal theories to be presented or a large number of parties are involved (as with many patent-related cases). Except as described below, however, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material effect on our financial condition, operating results or cash flows, though there is no assurance that the resolution and outcomes of these proceedings, individually or in the aggregate, will not be material to our financial condition, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

We intend to vigorously defend the proceedings against us. In the event that a court, tribunal, other body or jury ultimately rules against us, we may be subject to adverse consequences, including, without limitation, substantial damages, which may include treble damages, fines, penalties, compensatory damages and/or other equitable or injunctive relief that could require us to materially modify our business operations or certain products or services that we offer to our consumers.

Shareholder Litigation

On July 2, 2019, the City of Hallandale Beach Police Officers’ and Firefighters’ Personnel Retirement Trust, purporting to sue on behalf of a class of EchoStar Corporation’s stockholders, filed a complaint in the District Court of Clark County, Nevada against EchoStar’s directors, Charles W. Ergen, R. Stanton Dodge, Anthony M. Federico, Pradman P. Kaul, C. Michael Schroeder, Jeffrey R. Tarr, William D. Wade, and Michael T. Dugan; our chief financial officer, David J. Rayner; EchoStar; HSSC; our former subsidiary BSS Corp.; and DISH and its subsidiary Merger Sub. On September 5, 2019, the defendants filed motions to dismiss. On October 11, 2019, the plaintiffs filed an amended complaint removing Messrs. Dodge, Federico, Kaul, Schroeder, Tarr and Wade as defendants. The amended complaint alleges that Mr. Ergen, as our controlling stockholder, breached fiduciary duties to EchoStar’s minority stockholders by structuring the BSS Transaction with inadequate consideration and improperly influencing our and EchoStar’s boards of directors to approve the BSS Transaction. The amended complaint also alleges that the other defendants aided and abetted such alleged breaches. The plaintiffs seek equitable and monetary relief, including the issuance of additional DISH Common Stock, and other costs and disbursements, including attorneys’ fees on behalf of the purported class. On November 11, 2019, we and the other defendants filed separate motions to dismiss plaintiff’s amended complaint and during a hearing on January 13, 2020 the court denied these motions. On February 10, 2020, we and the other defendants filed answers to the amended complaint. The Court certified plaintiff’s class on January 11, 2021. On June 18, 2021, the parties executed a settlement agreement to resolve all claims in this case. On the same day, the parties filed a joint motion for preliminary approval of the settlement agreement. The motion was granted by an order dated July 30, 2021. On December 9, 2021, the Court held a final settlement hearing. On December 10, 2021, the Court issued an Order granting final approval of the settlement agreement. In an order dated October 24, 2022, the Court granted plaintiff’s unopposed motion to approve the class distribution plan.

License Fee Dispute with Government of India, Department of Telecommunications

In 1994, the Government of India promulgated a “National Telecommunications Policy” under which the government liberalized the telecommunications sector and required telecommunications service providers to pay fixed license fees. Pursuant to this policy, our subsidiary HCIPL, formerly known as Hughes Escorts Communications Limited, obtained a license to operate a data network over satellite using VSAT systems. In 2002, HCIPL’s license was amended pursuant to a new government policy that was first established in 1999. The new policy eliminated the fixed license fees and instead required each telecommunications service provider to pay license fees based on its adjusted gross revenue (“AGR”). In March 2005, the Indian Department of Telecommunications (“DOT”) notified HCIPL that, based on its review of HCIPL’s audited accounts and AGR statements, HCIPL must pay additional license fees and penalties and interest on such fees and penalties. HCIPL responded that the DOT had improperly calculated its AGR by including revenue from licensed and unlicensed activities. The DOT rejected this explanation and in 2006, HCIPL filed a petition with an administrative tribunal (the “Tribunal”), challenging the DOT’s calculation of its AGR. The DOT also issued license fee assessments to other telecommunications service providers and a number of similar petitions were filed by several other such providers with the Tribunal. These petitions were amended, consolidated, remanded and re-appealed several times. On April 23, 2015, the Tribunal issued a judgment affirming the DOT’s calculation of AGR for the telecommunications service providers but reversing the DOT’s imposition of interest, penalties and interest on such penalties as excessive. Over subsequent years, the DOT and HCIPL and other telecommunications service providers, respectively, filed several appeals of the Tribunal’s ruling. On October 24, 2019, the Supreme Court of India (“Supreme Court”) issued an order (the “October 2019 Order”) affirming the license fee assessments imposed by the DOT, including its imposition of interest, penalties and interest on the penalties, but without indicating the amount HCIPL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, HCIPL and other telecommunication service providers filed a petition asking the Supreme Court to reconsider the October 2019 Order. The petition was denied on January 20, 2020. On January 22, 2020, HCIPL and other telecommunication service providers filed an application requesting that the Supreme Court modify the October 2019 Order to permit the DOT to calculate the final amount due and extend HCIPL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court directed HCIPL and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. During a hearing on March 18, 2020, the Supreme Court ordered that all amounts that were due before the October 2019 Order must be paid, including interest, penalties and interest on the penalties. The Supreme Court also ordered that the parties appear for a further hearing addressing, potentially among other things, a proposal by the DOT to allow for extended or deferred payments of amounts due. On June 11, 2020, the Supreme Court ordered HCIPL and the other telecommunication service providers to submit affidavits addressing the proposal made by the DOT to extend the time frame for payment of the amounts owed and for HCIPL and the other telecommunication providers to provide security for such payments. On September 1, 2020, the Supreme Court issued a judgment permitting a10-year payment schedule. Under this payment schedule, HCIPL is required to make an annual payment every March 31, through 2031. Following the Supreme Court of India’s October 2019 judgment, HCIPL made payments during the first quarter of 2020, and additional payments on March 31, 2021 and March 31, 2022.

The following table presents the components of the accrual:


	As of December 31,
	2022		2021
Additional license fees	$	3,425	$	3,812
Penalties	3,516		3,912
Interest and interest on penalties	78,327		81,389
Less: Payments	(17,785)		(8,451)
Total accrual	67,483		80,662
Less: Current portion	10,191		11,178
Total long-term accrual	$	57,292	$	69,484

Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accrual and such differences could be significant.

Other

In addition to the above actions, we are subject to various other legal proceedings and claims, which arise in the ordinary course of business. As part of our ongoing operations, we are subject to various inspections, audits, inquiries, investigations and similar actions by third parties, as well as by governmental/regulatory authorities responsible for enforcing the laws and regulations to which we may be subject. Further, under the federal False Claims Act, private parties have the right to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the federal government. Some states have adopted similar state whistleblower and false claims provisions. In addition, we from time to time receive inquiries from federal, state and foreign agencies regarding compliance with various laws and regulations.

In our opinion, the amount of ultimate liability with respect to any of these other actions is unlikely to materially affect our financial position, results of operations or cash flows, though the resolutions and outcomes, individually or in the aggregate, could be material to our financial position, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

We also indemnify our directors, officers and employees for certain liabilities that might arise from the performance of their responsibilities for us. Additionally, in the normal course of its business, we enter into contracts pursuant to which we may make a variety of representations and warranties and indemnify the counterparty for certain losses. Our possible exposure under these arrangements cannot be reasonably estimated as this involves the resolution of claims made, or future claims that may be made, against us or our officers, directors or employees, the outcomes of which are unknown and not currently predictable or estimable.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Shareholder's equity:
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, shares issued (in shares)	1,078	1,078
Common stock, shares outstanding (in shares)	1,078	1,078

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 04, 2022	Dec. 31, 2022
India JV
Business Acquisition [Line Items]
Equity interest, percentage in joint venture	67.00%
India JV \| Bharti
Business Acquisition [Line Items]
Ownership interest	33.00%
India Joint Venture
Business Acquisition [Line Items]
Total purchase price	$ 38,195
Payments to acquire business, net	7,900
Other intangible assets	$ 4,428
India Joint Venture \| Customer Relationships
Business Acquisition [Line Items]
Other intangible assets		$ 4,400
Amortization period		5 years

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cost of Sales and Research and Development Costs

The following table presents the research and development costs incurred in connection with customers’ orders:


	For the years ended December 31,
	2022		2021		2020
Cost of sales - equipment	$	31,781	$	29,636	$	19,788
Research and development expenses	$	32,810	$	31,777	$	29,448

Schedule of Cash and Cash Equivalents


	For the years ended December 31,
	2022		2021		2020
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	429,168	$	740,490	$	1,139,435
Restricted cash	980		807		887
Total cash and cash equivalents, included restricted amounts, beginning of period	$	430,148	$	741,297	$	1,140,322

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, end of period	$	654,473	$	430,148	$	741,297

Schedule of Restrictions on Cash and Cash Equivalents


	For the years ended December 31,
	2022		2021		2020
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	429,168	$	740,490	$	1,139,435
Restricted cash	980		807		887
Total cash and cash equivalents, included restricted amounts, beginning of period	$	430,148	$	741,297	$	1,140,322

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, end of period	$	654,473	$	430,148	$	741,297

Schedule of Allowance for Credit Loss

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2022		2021		2020
Balance at beginning of period	$	14,588	$	15,386	$	23,777
Credit losses (1)	32,910		22,591		18,582
Deductions	(36,011)		(23,543)		(26,031)
Foreign currency translation	3,871		154		(942)
Balance at end of period	$	15,358	$	14,588	$	15,386


	For the years ended December 31,
	2022				2021				2020
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	1,747	$	12,869	$	—	$	—
Credit losses (1)	—		—		—		3,328		1,595		13,378
Foreign currency translation	—		—		(1,747)		1,159		152		(509)
Deductions	—		—		—		(647)		—		—
Balance at end of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869

Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities

The following table presents the components of Other current assets, net and Other non-current assets, net:


	As of December 31,
	2022		2021
Other current assets, net:
Related party receivables - EchoStar	$	112,985	$	122,619
Inventory	123,006		102,907
Prepaids and deposits	23,948		27,737
Trade accounts receivable - DISH Network	1,992		3,457
Other, net	13,271		20,124
Total other current assets	$	275,202	$	276,844

Other non-current assets, net:
Capitalized software, net	$	116,844	$	124,701
Contract acquisition costs, net	64,447		82,986
Related party receivables - EchoStar	55,834		56,055
Deferred tax assets, net	7,822		5,411
Restricted cash	1,341		980
Contract fulfillment costs, net	1,931		1,721
Other, net	37,658		30,986
Total other non-current assets, net	$	285,877	$	302,840

The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities:


	As of December 31,
	2022		2021
Accrued expenses and other current liabilities:
Related party payables - EchoStar	$	216,504	$	124,578
Accrued compensation	40,684		45,630
Operating lease obligation	17,766		16,697
Accrued interest	39,194		39,289
Accrued taxes	10,631		9,790
Accrual for license fee dispute	10,191		11,178
Trade accounts payable - DISH Network	567		587
Other	58,362		61,130
Total accrued expenses and other current liabilities	$	393,899	$	308,879

Other non-current liabilities:
Accrual for license fee dispute	$	57,292	$	69,484
Related party payables - EchoStar	23,423		24,118
Contract liabilities	8,326		10,669
Other	44,856		48,980
Total other non-current liabilities	$	133,897	$	153,251

Schedule of Inventory

The following table presents the components of inventory:


	As of December 31,
	2022		2021
Raw materials	$	32,920	$	13,778
Work-in-process	16,408		11,705
Finished goods	73,678		77,424
Total inventory	$	123,006	$	102,907

Schedule of Capitalized Software Costs

The following tables present the activity related to our capitalized software cost:


	As of December 31,
	2022		2021
Net carrying amount of externally marketed software	$	116,841	$	124,701
Externally marketed software under development and not yet placed into service	$	26,924	$	57,357


	For the years ended December 31,
	2022		2021		2020
Capitalized costs related to development of externally marketed software	$	23,105	$	33,543	$	38,655
Amortization expense relating to externally marketed software	$	30,965	$	25,288	$	23,780
Weighted-average useful life (in years)	4

Schedule of Noncash Investing and Financing Activities

The following table presents the supplemental and non-cash investing and financing activities:


	For the years ended December 31,
	2022		2021		2020
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	91,583	$	118,638	$	162,692
Cash paid for income taxes	$	12,538	$	10,641	$	9,094

Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	$	8,001	$	(347)	$	(6,198)
Non-cash net assets received as part of the India JV formation	$	36,701	$	—	$	—

OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Other Intangible Assets

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2019	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2020	270,300		51,400		29,700		351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	$	274,284	$	51,400	$	29,700	$	355,384

Accumulated amortization:
As of December 31, 2019	$	(257,933)	$	(51,400)	$	(12,746)	$	(322,079)
Amortization expense	(9,496)		—		(1,485)		(10,981)
As of December 31, 2020	(267,429)		(51,400)		(14,231)		(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	$	(271,085)	$	(51,400)	$	(17,201)	$	(339,686)

Carrying amount:
As of December 31, 2021	$	—	$	—	$	13,984	$	13,984
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698

Weighted-average useful life (in years)	8		6		20

Schedule of Estimated Future Amortization of Intangible Assets

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	836
2024	836
2025	836
2026	836
2027	836
2028 and beyond	4,439
Total	$	8,619

The following table presents our estimated future amortization of other intangible assets as of December 31, 2022:


	Amount
For the years ending December 31,
2023	$	2,282
2024	2,282
2025	2,282
2026	2,282
2027	1,496
2028 and beyond	5,074
Total	$	15,698

ORGANIZATION AND BUSINESS ACTIVITIES (Details)	12 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES (Details)	Dec. 31, 2022 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	2

SUPPLEMENTAL FINANCIAL INFORMATION - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Selling, general and administrative expenses
Condensed Financial Statements, Captions [Line Items]
Advertising expense	$ 69,000	$ 82,400	$ 65,100